UNITED STATES SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549

**FORM 10-K**

[ X ]      ANNUAL REPORT PURSUANT TO SECTION 13OR 15(d) OFTHE SECURITIES EXCHANGE ACT OF 1934For the fiscal year ended August 31, 2002OR[   ]     TRANSITION REPORT PURSUANT TO SECTION 13 OR15(d)OF THE SECURITIES EXCHANGE ACT OF 1934

Commission file number 001-11629

**Farmland Industries, Inc.**Debtors-in-Possession as of May 31, 2002(Exact name of registrant as specified in its charter)

| **Kansas**
**44-0209330**
(State or other jurisdiction of    incorporation or organization)
(I.R.S. Employer Identification No.)
**12200 N. Ambassador Dr., Kansas City,    Missouri**
**64163-1244**
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code:  816-713-7000

Securities registered pursuant to Section 12(b) of the Act:  None

Securities registered pursuant to Section 12(g) of the Act:  None

Indicate by check mark whether the registrant (1) has filed all reportsrequired to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934during the preceding 12 months (or for such shorter period that the registrant wasrequired to file such reports), (2) has been subject to such filing requirements for thepast 90 days.  Yes [ X ]  No [   ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item405 of Regulation S-K (Section 229.405 of this chapter) is not contained herein, and willnot be contained, to the best of registrant's knowledge, in definitive proxy orinformation statements incorporated by reference in Part III of this Form 10-K or anyamendment to this Form 10-K  [ X ]

Farmland Industries, Inc. is a cooperative.  Its voting stock canonly be held by its members.  No public market for voting stock of FarmlandIndustries, Inc. is established and it is unlikely, in the foreseeable future, that apublic market for such voting stock will develop.

Indicate by check mark whether registrant is an accelerated filer (asdefined in Rule 12b-2 of the Act).  Yes [  ]  No [X]

State the aggregate market value of the voting and non-voting commonequity held by non-affiliates computed by reference to the price at which the commonequity was last sold, or the average bid and asked price of such common equity, as of thelast business day of the registrant's most recently second fiscal quarter. $0

Indicate by check mark whether the registrant has filed all documents andreports required to be filed by Section 12, 13, or 15(d) of the Securities Exchange Act of1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes [  ]  No [  ] Not Applicable

Documents incorporated by reference:     None

**PART I**

 

**ITEMS 1 AND 2.  BUSINESS AND PROPERTIES** 

**THE COMPANY**

Farmland Industries, Inc., founded in 1929 and formally incorporated inKansas in 1931, is a farm supply cooperative and a processing and marketingcooperative.  Its principal executive offices are at 12200 N. Ambassador Dr., KansasCity, Missouri  64163 (telephone 816-713-7000).  Unless the context suggestsotherwise, (i) "Farmland", "we", "us", or "our"refers to Farmland Industries, Inc. and its consolidated subsidiaries, (ii) all referencesto "year" or "years" are to fiscal years ended August 31, and(iii) the term "member" means (a) any voting member, (b) any associate member,or (c) any other non-member individuals, cooperatives or other entities doing businesswith Farmland under an agreement to accept qualified patronage refunds as taxable incomein the year received.  See "Business and Properties - Business - PatronageRefunds and Distribution of Annual Earnings."

**Recent Developments**

     ***Bankruptcy Proceedings***

On May 31, 2002 (the "Petition Date"), Farmland Industries, Inc.and four of its subsidiaries, Farmland Foods, Inc., Farmland Pipe Line Company, FarmlandTransportation, Inc., and SFA, Inc., (collectively, the "Debtors") filedvoluntary petitions for protection under Chapter 11 of the United States Bankruptcy Code(the "Bankruptcy Code") in the United States Bankruptcy Court, Western Districtof Missouri (the "Court") (Joint Case Number 02-50557-JWV).  The filingswere made in order to facilitate the restructuring of the Debtors' trade liabilities,debt, and other obligations.  We continue to manage the business, asdebtors-in-possession, but may not engage in transactions outside the ordinary course ofbusiness without the approval of the Court.

The Debtors sought relief under the Bankruptcy Code due to insufficientliquidity.  Operating losses in our crop production and petroleum businesses, coupledwith planned maintenance on our Coffeyville, Kansas refinery, significantly hampered ourcash flow during the spring of 2002.  In our Form 10-Q for the quarter ended February28, 2002, filed with the Securities and Exchange Commission, we stated that we might beforced to seek protection from creditors if conditions did not improve.  Concernsregarding our financial condition led to increased cash demands and more restrictivepayment terms from our trade creditors, as well as increased demands for early redemptionsof subordinated debt, which adversely affected our liquidity and our ability to fund ourongoing operations and service our debt.  These factors primarily led to our filingfor protection under the Bankruptcy Code.

On June 4, 2002, the Court appointed a committee to represent theinterests of unsecured creditors (the "Creditors' Committee") and a committee torepresent the interests of bondholders (the "Bondholders' Committee").  TheCreditors' Committee and the Bondholders' Committee are comprised of representatives ofthe Debtors' unsecured creditors and bondholders, respectively.  Both committeesreview and gather information about the Debtors' financial condition and restructuringactivities.  We are required to reimburse certain fees and expenses of eachcommittee, including fees for attorneys and other professionals, to the extent allowed bythe Court.

Subsequent to May 31, 2002, the Court approved the Debtors' request toenter into a new credit facility with a syndicate of banks to provide up to $306.0 millionof debtors-in-possession financing ("the DIP Credit Facility").  See"Management's Discussion and Analysis of Financial Condition and Results ofOperations - Financial Condition, Liquidity and Capital Resources" for additionalinformation regarding the DIP Credit Facility.  

As debtors-in-possession, the Debtors, subject to any required Courtapproval, may elect to assume or reject real estate leases, employment contracts, personalproperty leases, service contracts, and other unexpired executory pre-petitioncontracts.  Damages related to rejected contracts are a pre-petition claim.  Wehave estimated and accrued our liability resulting from contracts rejected through August31, 2002 and this estimated liability, in the amount of $14.2 million, is included in ourConsolidated Balance Sheets as Liabilities Subject to Compromise.

As a result of the Chapter 11 proceedings, virtually all liabilities,litigation and other claims against the Debtors that were in existence as of the PetitionDate are stayed unless the stay is modified or lifted or payment is authorized by theCourt.  As part of the reorganization process, the Debtors have attempted to notifyall known or potential creditors of the Chapter 11 filings for the purpose of identifyingall pre-petition claims against the Debtors.  The Court has set January 10, 2003 (the"Bar Date"), as the date on which creditors must file proof of claims againstthe Debtors.    

Pursuant to the provisions of the Bankruptcy Code, on November 27, 2002,the Debtors filed with the Court a plan of reorganization under which the Debtors'liabilities and equity interests would be restructured.  This plan of reorganizationidentifies various classes of creditors and equity interests.  Classes that will bepaid in full or whose rights are not altered are considered unimpaired and do not have aright to vote on the plan of reorganization.  Classes that will not be paid in fullare considered impaired.  Impaired classes of creditors include holders of demandloan certificates and holders of subordinated debenture bonds, as well as generalunsecured creditors of Farmland Industries, Inc.  The equity interests in Farmland,including its preferred stock interests, are also impaired.  As a general matter,each impaired class is entitled to vote as a class to accept or reject the plan ofreorganization.  Although management filed a plan of reorganization, there can be noassurance at this time whether it will be contested by any impaired class or whether itwill be approved or confirmed by the Court.

The plan of reorganization, as filed, in effect contemplates that theDebtors will reorganize around our Refrigerated Foods business, with other assets beingsold, or that the Debtors will sell all or substantially all of their assets.  Theplan of reorganization also provides for the payment of obligations under the DIP CreditFacility and certain prepetition liabilities under a prior bank credit agreement in fullin cash on the effective date of the plan of reorganization.  As to various impairedclasses, including the classes pertaining to the holders of our demand loan certificatesand our subordinated debenture bonds, as well as our general unsecured creditors, the planprovides that these classes will receive cash and /or securities of the reorganizedentity.  The amounts to be received by any particular class are subject to furthernegotiation and will depend, in part, on the amounts we realize from potential sales ofassets.  As a result, we will need to amend the plan of reorganization before it isconfirmed.  The plan of reorganization, if accepted and confirmed, will substantiallychange the amounts and characterization of liabilities currently disclosed in theaccompanying Consolidated Financial Statements.  

As provided in the DIP Credit Facility, under certain circumstances it isan event of default if the Debtors fail to file a plan of reorganization approved by alllenders under the DIP Credit Facility (the "DIP Lenders") (such approval not tobe unreasonably withheld) by November 27, 2002.  Farmland believes, based onconsultation with counsel, that, notwithstanding that approval of the plan ofreorganization, as filed on November 27, 2002, has not been received from the DIP Lenders,the plan should be sufficient to satisfy the requirements of the DIP Credit Facility andthat it would be unreasonable for the DIP Lenders to take a contrary position. Nonetheless, the DIP Lenders may take such a contrary position and, if they weresuccessful in doing so, they might seek to declare all unpaid loans under the DIP CreditFacility, and accrued interest on such loans, to be due and payable and might seek toterminate their obligation to make future loans under the DIP Credit Facility.  Basedon consultation with counsel, Farmland believes that if the DIP Lenders were to attempt toexercise those remedies, the Court, if presented with the issue, should not permit the DIPLenders, in the present circumstances, to do so.

Given the uncertainties inherent in Chapter 11 proceedings, languageexpressing substantial doubt about the ability of Farmland and its subsidiaries tocontinue as a going concern appears in the auditors' report covering the accompanyingConsolidated Financial Statements.  The DIP Credit Facility requires that theauditors' report covering Farmland's Consolidated Financial Statements express no doubtsabout the ability of Farmland and its subsidiaries to continue as a going concern.  Based on consultation with counsel, Farmland is, nonetheless, of the view that the DIPLenders, in the present circumstances, should not be able to exercise remedies, asdescribed in the preceding paragraph, under the DIP Credit Facility by reason of theinclusion of such language and that the Court, if presented with the issue, should notpermit the DIP Lenders to do so.

The ability of Farmland to continue as a going concern is dependent upon,but not limited to, the confirmation of the plan of reorganization, continued access toadequate sources of capital, the continued compliance with all  covenants under theDIP Credit Facility, the ability to secure new financing adequate to support our remainingbusinesses if and when we emerge from our Chapter 11 proceedings, retention of keysuppliers, customers and employees, and the ability to generate cash flows to fundoperations and repay debt.  No assurance can be given that the Debtors will besuccessful in reorganizing their affairs within the Chapter 11 proceedings.  Becauseof the ongoing nature of the reorganization process, the outcome of which is notdeterminable until a plan of reorganization is confirmed and consummated, the accompanyingConsolidated Financial Statements are subject to material uncertainties.

 

**     *Disposition of Assets***

In conjunction with our reorganization proceedings, we are evaluating thepotential sale or repositioning of a number of assets.  Through this process,Farmland intends to achieve the following benefits:
- generate cash for the benefit of our creditors; 
- conserve available capital; and 
- manage our core business, Refrigerated Foods, to its fullest potential. 

However, our Board of Directors must authorize the sale or repositioningof any material asset or group of assets.

     ***Crop Production Nitrogen Assets***

Subsequent to August 31, 2002, the Board authorized management to initiatea bid process for our crop production nitrogen assets (including property, plant andequipment and an investment in a venture with total carrying value of approximately $472million), but did not commit to a plan to sell the assets.   During mid-November2002, we received various bids to purchase our crop production nitrogen assets. Management is currently evaluating the bids and, following negotiations regarding termsand conditions, will determine which, if any, bid or bids to recommend to the Board. The Board will determine whether to:  
- reject the bid or bids; 
- direct management to work with one or more bidders to restructure the    bid or bids; 
- pursue another alternative; or 
- approve the acceptance of a bid and commit to a plan to gain Court    approval to sell our crop production assets. 

Any sale of significant assets outside the normal course of business mustbe reviewed by our creditor committees and approved by the Court.  If the Boardapproves the acceptance of a bid, then we would present the bid to the creditor committeesfor review, with a view, ultimately, to presenting the bid to the Court for approval.

As of August 31, 2002, our crop production nitrogen assets were classifiedas held for operations.  Consistent with this classification, the assets were testedfor impairment at August 31, 2002 using projected undiscounted cash flows.  Based onthis test, the crop production nitrogen assets were not impaired at August 31, 2002. Based on a preliminary evaluation of bids received during mid-November 2002, it appearsthat, if the Board authorizes management to dispose of the crop production nitrogen assetsand if the Court ultimately approves the sale of the assets, we could incur a significantloss, primarily related to our Coffeyville, Kansas nitrogen facility and  likely inthe range of $200 million to $300 million, but possibly more or less.  

     ***Crop Production Phosphate Assets***

Prior to August 31, 2002, our Board of Directors authorized a plan tocommit Farmland to the sale of substantially all of the assets of Farmland Hydro. Accordingly, we determined that our investment in Farmland Hydro should be classified asheld for sale, and during 2002 we recognized an approximate $22 million charge to earningsto reduce our investment in Farmland Hydro to its net realizable value.  Subsequentto August 31, 2002, Farmland and Norsk Hydro a.s, the other 50% owner of Farmland Hydro,signed an agreement with Cargill Fertilizer, Inc. under which Cargill agreed to purchasesubstantially all the assets and assume substantially all the liabilities of FarmlandHydro.  The Court approved the sales agreement in October 2002.  Thistransaction was consummated in November 2002 and we anticipate that total proceeds fromthe sale will approximate our estimated net realizable value.

     ***Petroleum Assets***

Subsequent to August 31, 2002, the Board authorized management to initiatea bid process for our petroleum assets (including property, plant and equipment with atotal carrying value of approximately $168 million), but did not commit to a plan to sellthe assets.   Subsequent to August 31, 2002, we received letters of interest topurchase our petroleum assets.  Management is currently evaluating the bids and,following negotiations regarding terms and conditions, will determine which, if any, bidor bids to recommend to the Board.  The Board will determine whether to:
- reject the bid or bids; 
- direct management to work with one or more bidders to restructure the    bid or bids; 
- pursue another alternative; or 
- approve the acceptance of a bid and commit to a plan to gain Court    approval to sell our petroleum assets. 

Any sale of significant assets outside the normal course of business mustbe reviewed by our creditor committees and approved by the Court.  If the Boardapproves the acceptance of a bid, then we would present the bid to the creditor committeesfor review, with a view, ultimately, to presenting the bid to the Court for approval.

As of August 31, 2002, our petroleum assets were classified as held foroperations.  Consistent with this classification, the assets were tested forimpairment at August 31, 2002 using projected undiscounted cash flows.  Based on thistest, the petroleum assets were not impaired at August 31, 2002.  Based on apreliminary evaluation of bids received during mid-November 2002, it appears that, if theBoard authorizes management to dispose of the petroleum assets and if the Court ultimatelyapproves the sale of the assets, we could incur a significant loss, possibly in excess of$100 million, on the sale of our petroleum assets.  

     ***North America Grain Assets***

Our Board of Directors has authorized management to negotiate the possiblesale of substantially all of our North America Grain assets.  At August 31, 2002, thecarrying value of our North American Grain assets, consisting primarily of property, plantand equipment, as well as goodwill, totaled approximately $47 million.  These assetsare currently leased to ADM/Farmland, an operating unit of the Archer Daniels MidlandCompany ("ADM").  Farmland receives 50% of the earnings of the ADM/Farmlandunit as a component of the lease.  

Any sale of significant assets outside the normal course of business mustbe reviewed by our creditor committees and approved by the Court.  If managementsuccessfully negotiates a proposed transaction, and if our Board then approves theproposed transaction, we would then present the proposed transaction to the creditorcommittees for review, with a view, ultimately, to presenting the transaction to the Courtfor approval.

As of August 31, 2002, our grain assets were classified as held foroperations.  Consistent with this classification, the assets were tested forimpairment at August 31, 2002 using projected undiscounted cash flows.  Based on thistest, the grain assets were not impaired at August 31, 2002.

**Membership**

Farmland operates on a cooperative basis and is primarily owned by itsmembers.  Requirements for membership in the cooperative are established by theArticles of Incorporation of Farmland and by the Board of Directors.  

As of August 31, 2002, Farmland's membership, associate membership andholders of capital credits consisted of approximately 2,400 cooperative associations offarmers and ranchers and 8,700 pork or beef producers or associations of suchproducers.  See "Business and Properties - Business - Patronage Refunds andDistribution of Annual Earnings."

**BUSINESS AND PROPERTIES**

**General**

We conduct business primarily in two operating areas.  First, on theoutput side of the agricultural industry, we operate as a processing and marketingcooperative. Second, on the input side of the agricultural industry, we operate as a farmsupply cooperative.  

The output side of our business consists of the processing and marketingof meat and the storage and marketing of grain.  In 2002, approximately 73% of thehogs processed and 23% of the cattle processed by us were supplied to us by ourmembers.  Substantially all the pork and beef products we sold in 2002 were processedin plants we own or lease.  Effective May 4, 2001, our grain operations are conductedthrough our grain marketing relationship with ADM/Farmland, Inc.  as described under"Business and Properties - Business - World Grain".  In 2002, approximately71% of the domestic grain marketed by ADM/Farmland was supplied to ADM/Farmland by ourmembers.  During February 2002, a decision was made to dispose of  ourinternational grain trading subsidiaries, Tradigrain, through an orderly liquidation ofassets and settlement of liabilities.  See Note 18 of the Notes to ConsolidatedFinancial Statements for additional information regarding discontinued operations.

Our farm supply operations consist of three principal productdivisions:  crop production, petroleum, and feed. Principal products of the cropproduction division are nitrogen and phosphate-based fertilizers ("plant foods")and, through an ownership interest in a joint venture, a complete line of insecticides,herbicides and mixed chemicals.  Principal products of the petroleum division arerefined fuels, propane and petroleum refining by-products .  Principal products ofthe feed division include swine, dairy, pet, beef, poultry, mineral and specialty feeds,feed ingredients and supplements, animal health products and livestock services. Effective October 1, 2000, our feed operations are conducted through our equityparticipation in Land O'Lakes Farmland Feed, LLC, as described under "Business andProperties - Business - Feed".  We manufactured approximately 80% of the dollarvalue of our crop production and petroleum products sold in 2002.  Approximately 40%of the farm supply products we sold in 2002 were sold through our ventures to farmcooperative associations which are members of Farmland and who, in turn, distribute theseproducts primarily to farmers and ranchers.

Our crop nutrient manufacturing facilities sold approximately 97% of theiroutput to our 25%-owned crop protection and crop nutrient marketing venture,Agriliance.  Agriliance, in turn, sells product to numerous local cooperatives andother crop protection and crop nutrient retailers and to resellers.  EffectiveDecember 2001, our petroleum refinery sells all of its refined fuels and propane output toCenex Harvest States.  Approximately 9% of our refrigerated foods sales are to asingle retail customer.  Except as discussed above, no material part of the businessof any segment of Farmland is dependent on a single customer or a few customers.  

Financial information about our industry segments is presented inNote 23 of the Notes to Consolidated Financial Statements.

The farm supply businesses of Farmland have been highly seasonal. Historically, the majority of sales of crop production products occur in the spring andfall.  Demand for refined petroleum fuels historically has been concentrated in thesummer, and summer is the period of lowest demand for the feed business.

Farmland competes for market share with numerous participants of varioussizes and with various levels of vertical integration, and product and geographicaldiversification. Competitors in the crop production industry include global producers ofnitrogen- and phosphate-based fertilizers, major chemical companies, and product importersand brokers.  In the petroleum industry, competitors include major oil companies andindependent refiners.  The feed, grain, and meats industries are comprised of a largevariety of competitive participants. 

 

**Business Risk Factors**

***     Environmental Matters***

Farmland is subject to various stringent federal, state and localenvironmental laws and regulations, including those governing the use, storage, dischargeand disposal of hazardous materials, which may impose liability for cleanup ofenvironmental contamination.  Farmland uses hazardous materials and generateshazardous wastes in the ordinary course of our manufacturing processes.  See"Management's Discussion and Analysis of Financial Condition and Results of Operation- Matters Involving the Environment."

**     *Bankruptcy Proceedings***

The Debtors are currently operating their businesses asDebtors-in-Possession under the supervision of the Court.  Our ability tosuccessfully emerge from our bankruptcy proceedings is dependent on several factorsincluding:  the confirmation of the plan of reorganization, continued access toadequate sources of capital, the continued compliance with all covenants under the DIPCredit Facility, the ability to secure new financing adequate to support our remainingbusinesses if and when we emerge from our Chapter 11 proceedings, retention of keysuppliers, customers and employees, and the ability to generate cash flows to fundoperations and repay debt.  No assurance can be given that the Debtors will besuccessful in reorganizing their affairs within the Chapter 11 proceedings.  Becauseof the ongoing nature of the reorganization process, the outcome of which is notdeterminable until a plan of reorganization is confirmed and consummated, the accompanyingConsolidated Financial Statements are subject to material uncertainties.

***     External Risk Factors That May AffectFarmland***

Farmland's revenues, margins, net income and cash flow may be volatile dueto factors beyond our control.  External factors that affect agricultural conditionsand Farmland's results of operations include:

1.       ***Regulatory:***Farmland's ability to dispose of assets through sale or contribution of assets to venturescan be adversely affected by regulatory delays or other unforeseen factors beyond ourcontrol.  Various federal and state regulations can affect the amount of cropnutrient and crop protection products used.  

2.       ***Competition:***Competitors may have better access to capital markets and may offer more varied productsor possess greater resources than Farmland.

3.       ***Imports and Exports:*** Factors which affect the level of agricultural products imported or exported include foreign trade and monetary policies, laws and regulations, strikes and lockouts, politicaland governmental changes, inflation, exchange rates, taxes, operating conditions and worlddemand.  Fluctuations in the level of agricultural product imports and exports willlikely impact our operations.

4.       ***Weather:*** Weather conditions, both domestic and global, affect Farmland's operations.  Weatherconditions may either increase or decrease demand for our farm supply products. Changes in demand affect selling prices and the income of these business segments. Weather conditions also may increase or decrease the cost of feed grains and theavailability of pasture for cattle.  These changes may affect costs related toFarmland's meat processing, marketing, and livestock production.

5.       ***Raw Materials Cost:***Historically, changes in the costs of raw materials have not necessarily resulted incorresponding changes in the prices at which finished products have been sold by Farmland.

6.       ***Labor Issues:***Longshoremen along the Pacific coast have returned to work under a temporary order. A resumption of the lockout by management, or a strike by the union, would limit meatexports to Asia.  A significant limitation on meat exports would likely result inexcess domestic meat supply and lower domestic meat prices, which would have an adverseeffect on Farmland.

7.       ***Food Safety:*** Occurences of contaminated meat reaching consumers and resulting in sickness or death mayhave an adverse effect on general meat consumption, which would unfavorably impactFarmland's refrigerated foods' operations.  Furthermore, occurrences of BovineSpongiform Encephalopathy may significantly decrease demand for beef products and wouldlikely have an unfavorable impact on our refrigerated foods operations.

8.       ***Other Factors:***Domestic variables, such as crop failures and federal agricultural programs, and globalvariables, such as general economic conditions, conditions in financial markets,embargoes, political instabilities, terrorist activities, local conflicts and otherincidents, affect, among other things, the supply, demand and price of crude oil, refinedfuels, natural gas and other commodities and may unfavorably impact Farmland's operations.

Management cannot determine the extent to which these factors may impactour future operations.  Farmland's revenues, margins, net income and cash flow arelikely to be volatile as conditions affecting agriculture and as markets for our productschange.  See "Management's Discussion and Analysis of Financial Condition andResults of Operations - Results of Operations for Years Ended August 31, 2000, 2001 and2002."

***     Limited Access to Equity CapitalMarkets***

As a cooperative, Farmland cannot sell its voting common equity totraditional public or private markets. Instead, equity has been historically raisedlargely from payment of the noncash portion of patronage refunds with common stock,associate member common stock and capital credits, from offerings of preferred stocks andfrom net income on transactions with nonmembers.  See ''Business and Properties -Business - Patronage Refunds and Distribution of Annual Earnings'' and '' - EquityRedemption Plans."

 

**Refrigerated Foods**

***     Raw Materials and Processing***

Farmland's meat processing and marketing business is primarily conducted  through Farmland National Beef Packing Company, L.P. ("National Beef"), Farmland  Foods, Inc. ("Foods"), and Southern Farm Fish Processors  ("SFFP").  As of August 31, 2002, our voting ownership interests in  National Beef, Foods, and SFFP were 71%, 99%, and 100%, respectively.  During 2000,  2001 and 2002, we slaughtered approximately 2.7 million, 2.8 million and 3.1 million  cattle, respectively, and approximately 7.4 million, 6.4 million, and 6.9 million hogs,  respectively.  During 2000, 2001, and 2002, we processed approximately 32.9 million,  31.6 million, and 27.6 million pounds of catfish, respectively.

The refrigerated foods slaughtering facilities are located in Liberal,  Kansas; Dodge City, Kansas; Denison, Iowa; Monmouth, Illinois and Crete, Nebraska.   Facilities to further process primal beef and pork cuts are located in Springfield,  Massachusetts; New Riegel, Ohio; Wichita, Kansas; and Carroll, Iowa.  The  slaughtering facilities also have additional capabilities for further processing  meat.  Refrigerated foods also owns and operates one case ready facility in Hummels  Wharf, Pennsylvania and and leases and operates four facilities in Salt Lake City, Utah;  Omaha, Nebraska; Madison, Wisconsin and Moultrie, Georgia.  Case ready refers to meat  products which are prepared to the specifications of retailers and which do not require  additional preparation work prior to sale by the retailer.  The catfish processing  facility is located in Eudora, Arkansas and processes catfish into fillets, nuggets, whole  and further processed catfish products.

The profitability of our refrigerated foods business is affected by  changes in the prices we pay for our raw materials and the prices we are able to charge  for our finished product.  We manage our exposure to the changing prices to acquire  raw materials, primarily live hogs and cattle, through long-term purchase contracts and  through the use of futures and options contracts.  Our long-term purchase contracts  are purchases made in the normal course of business.  Therefore, these contracts are  not marked to market and, to the extent the contract is advantageous or disadvantageous  compared to current market prices, any gain or loss is recognized as a component of cost  of sales when the finished product is sold.  Futures contracts are contracts  purchased on a national exchange, such as the Chicago Mercantile Exchange, and do not have  a risk of counterparty default.  Our utilization of futures contracts will vary based  on our view of near-term and long-term market conditions.  Furthermore, the volume,  duration and pricing of our long-term purchase contracts are taken into consideration when  we assess our exposure to changing raw material prices and our need, if any, to enter into  futures or forward contracts to hedge that exposure.  Although these futures and  forward contracts are intended to serve as an economic hedge, we do not designate the  contracts as an accounting hedge.  As a result, gains and losses related to these  future contracts are recorded as a component of other income (expense).  

Farmland also manages a part of our price risk related to procurement of  raw materials by producing market hogs for processing.  We currently have  approximately 240 contracts with producers in eight states to finish hogs from our own  production or from the production of Alliance Farms, an affiliate.  The risks  associated with the growing and finishing of hogs include disease and genetic changes, as  well as the general market price risk for hogs.  In 2002, our integrated hog  production operations provided approximately 12% of our total hog processing requirements.

During August 2001, Farmland National Beef and DMV USA entered into aLF  Ventures, LLC to manufacture and market activated lactoferrin, a new food safety  technology designed to protect consumers from harmful bacteria that may be found in  meat.  aLF Ventures, which is 47.5% owned by Farmland National Beef, holds the  worldwide exclusive rights to activated lactoferrin for use in meat safety.   Lactoferrin is an all natural protein found in milk and dairy products.  Activated  lactoferrin, when applied to meat, inhibits the growth of approximately 30 different types  of pathogenic bacteria, including E. coli O157:H7, Salmonella and Campylobacter, and  prevents these pathogenic bacteria from attaching to meat surfaces.  Activated  lactoferrin has been designated as Generally Recognized as Safe (GRAS) by the U.S. Food  and Drug Administration, and in January 2002, was approved by the U.S. Department of  Agriculture ("USDA") for commercial use on fresh beef.  Currently, aLF  Ventures is working with the USDA to resolve labeling issues.  If these issues are  satisfactorily resolved, we believe lactoferrin will begin to be used on a commercial  basis.  However, we can offer no assurance that this will occur.

***     Marketing***

Refrigerated Foods' products include fresh and frozen beef, boxed beef,  case ready beef and pork, fresh pork, fabricated pork, smoked meats, ham, bacon, fresh  sausage, dry sausage, hot dogs, packing house by-products, and fresh and frozen catfish  products.  These products are marketed under a variety of brand names  including:  Farmland, Black Angus Beef, Farmstead, OhSe, Maple River, Carando,  Roegelein and Springwater Farms.  Product distribution is through national and  regional retail and food service chains, distributors and in international markets.  

Beef, pork, and fish marketing are highly competitive industries with many  suppliers of fresh and processed products.  Other meat products also compete directly  with beef, pork, and fish products.  Competitive methods in this industry include  price, product quality, brand and product differentiation and customer service. 

 

**World Grain**

***     Marketing***

Effective May 4, 2001, we consummated the formation of a grain marketing  relationship with ADM.  Based on arms-length negotiations, ADM/Farmland, Inc., a  wholly-owned subsidiary of ADM, purchased substantially all of our United States grain  inventories and Farmland Atwood, our wholly-owned grain trading subsidiary.   ADM/Farmland leases and operates our grain elevators throughout the United States, and we  also share in 50% of the earnings or losses of ADM/Farmland.  The initial lease  period is for five years, with options to continue the lease for up to an additional  twenty years.

During February 2002, a decision was made to liquidate our international  grain trading subsidiaries (collectively referred to as Tradigrain) within one year.   Tradigrain was acquired in 1993 and provided international grain marketing and brokerage  services to our customers.  The formation of ADM/Farmland, our domestic grain joint  venture, the changing environment which limited the availability of bank credit for  trading businesses, and our continuing focus on core businesses were the primary reasons  for exiting this business.  See Note 18 of the Notes to Consolidated Financial  Statements for additional information regarding discontinued operations.

***     Property***

Farmland owns or leases 27 inland elevators and one export elevator in the  United States with a total capacity of approximately 178.8 million bushels of grain.   These elevators are leased or subleased to ADM/Farmland.  The leases between Farmland  and ADM/Farmland are structured to cover the depreciation, amortization and taxes related  to the elevators.  As part of the disposal plan for Tradigrain, as described in Note  18 of the Notes to Consolidated Financial Statements, we sold our export elevator in  Arroyo Seco, Argentina.

**Crop Production**

***     Marketing***

Sales of the crop production business segment as a percent of consolidated  sales for 2000, 2001 and 2002 were 10%, 9%, and 9%, respectively.  Effective January  1, 2000, Farmland and Cenex Harvest States formed UCB LLC, a holding company.  Also  effective January 1, 2000, UCB and Land O'Lakes formed Agriliance LLC, an agronomy venture  that distributes and markets crop nutrients, crop protection products, and seed.   Farmland has a 50% ownership interest in UCB, and UCB has a 50% ownership interest in  Agriliance.  As a result of a previous venture, Wilbur Ellis has an approximate 50%  economic interest in our share of Agriliance crop protection earnings.  

Competition in the crop production industry is dominated by price  considerations.  However, during the spring and fall application seasons, farming  activities intensify and delivery service capacity is a significant competitive factor. We  maintain a capital investment in distribution assets and a seasonal investment in  inventory to enhance our manufacturing and distribution operations.  We also  contributed to UCB, and UCB contributed to Agriliance, certain warehouse and distribution  facilities to further enhance distribution operations.  Both Farmland and Agriliance  own or lease liquid mixing, storage and distribution facilities at a large number of  locations throughout our trade territory to conform delivery capacity more closely to  customer demand for delivery services. 

Domestic competition, mainly from other regional cooperatives and  integrated multinational plant foods companies, is intense due to customers' sophisticated  buying tendencies and production strategies that focus on costs and service.  Also,  foreign competition exists from producers of plant foods products manufactured in  countries with lower cost natural gas supplies (the principal raw material in  nitrogen-based plant foods).  In certain cases, foreign producers of plant foods for  export to the United States may be subsidized by their respective governments. 

***     Production***

We manufacture nitrogen-based plant foods products.  Natural gas is  the major raw material used in production of nitrogen-based plant foods, including  synthetic anhydrous ammonia, urea and urea-ammonium nitrate ("UAN").   Substantially all of our production is sold, at a discount to the wholesale market price,  to Agriliance.

We own six (of which two have been closed) and lease two anhydrous ammonia  production plants at seven locations in Kansas, Iowa, Nebraska, Oklahoma and  Louisiana.  In addition, Farmland is a 50% owner of a joint venture, Farmland  MissChem, Limited, which owns an anhydrous ammonia production facility located in The  Republic of Trinidad and Tobago.  Under the venture agreement, 50% of the output from  this facility is sold to and distributed by Farmland.  We operate two leased ammonia  plants, both located in Enid, Oklahoma.  The lease expires during September  2003.  The lease permits Farmland the option to purchase, at the end of the lease  term, the plants for an amount equal to the lesser of the fair market value of the  facilities or $25.5 million.  Farmland and the lessor have agreed that the purchase  price will be $25.5 million, which Farmland believes is below the fair market value of the  facilities.  In October 2002 we received Court approval to exercise the option to  purchase the two ammonia plants in September 2003, and we are obligated to the lessor to  purchase the facilities at that time.

Due to unfavorable market conditions during 2002, we temporarily curtailed  production of nitrogen-based plant foods at various production plants.  Also, we  experienced mechanical problems at our Coffeyville, Kansas nitrogen facility which limited  production to 70% of the facility's planned capacity.  As a result, our production  plants in aggregate operated at approximately 56% of their capacity during the year.   Annual anhydrous ammonia production of nitrogen-based plant foods for fiscal years 2000,  2001 and 2002, including Farmland's 50% share of the output of Farmland MissChem Limited,  totaled approximately 2.9 million tons, 2.4 million tons and 2.1 million tons,  respectively.  

During 2002 we closed our Lawrence, Kansas and Pollock, Louisiana  plants.  These two plants contributed 29% of our total anhydrous ammonia production  capacity.  

Five of our operating anhydrous ammonia plants have capacity to further  process anhydrous ammonia into urea, UAN solutions and liquid nitrogen.  In 2000,  2001 and 2002, production of these upgraded products approximated 1.8 million tons, 1.8  million tons and 1.5 million tons, respectively.

During February 2002 we sold our phosphate chemical plant located in  Joplin, Missouri, which produced feed grade phosphate (dicalcium phosphate) and ammonium  phosphate, which is combined in varying ratios with muriate of potash to produce different  plant foods products.  Production from the Joplin, Missouri plant accounted for  approximately 1% of sales of nitrogen-based plant foods manufactured by Farmland.

Farmland is a 50% owner of SF Phosphates Limited Liability Company  ("SF Phosphates"), a venture which operates a phosphate mine located in Vernal,  Utah, a phosphate manufacturing plant located in Rock Springs, Wyoming and a 96-mile  pipeline connecting the mine to the plant.  The plant produces monoammonium phosphate  and super phosphoric acid with annual production for 2000, 2001 and 2002, of 539,000 tons,  548,000 tons, and 533,000 tons, respectively.  Under the venture agreement, each  owner purchases 50% of the venture's production.  We sell, at a discount to the  wholesale market price, our share of production to Agriliance.  

Our venture partner has initiated litigation alleging that, by operation  of Utah Revised Limited Liability Act, the commencement of Chapter 11 proceedings under  the Bankruptcy Code caused Farmland to cease to be a member of SF Phosphates.   Although we would continue to be entitled to receive our share of profits, losses and  distributions as though we were a member, we would not be entitled to participate in the  governance of SF Phosphates.  We believe that this Utah state law is preempted by  Federal Bankruptcy Code and, accordingly, we are vigorously defending ourselves against  this action.  See "Legal Proceedings."

***     Raw Materials***

Natural gas, the largest single component of nitrogen-based plant foods  production, is purchased directly from natural gas producers.  However, only a small  percentage of natural gas production is used to produce nitrogen-based fertilizers.   Therefore, the marketplace factors that determine the price of natural gas differ from  those marketplace factors that determine the price of nitrogen-based fertilizers.  As  a result, the price of natural gas may not correlate with changes in the price of  nitrogen-based fertilizers, exposing Farmland to changes in the price of natural gas.

Prior to our May 31, 2002 bankruptcy filing, we used over-the-counter  ("OTC") financial instruments and exchange-traded natural gas futures contracts  to hedge this price exposure.  Since the Petition Date our financial condition has  made it difficult to identify counterparties willing to enter into OTC transactions.   During the three months ended August 31, 2002, natural gas prices were declining and we  did not enter into any new transactions to hedge our natural gas price exposure.   Whether we hedge our natural gas exposure in the future will depend on our view of future  natural gas prices and on the availability of adequate cash to meet margin calls.  

Natural gas is delivered to Farmland's facilities under pipeline  transportation service agreements that have been negotiated with each plant's delivering  pipeline.  Natural gas delivery to the plants could be curtailed under regulations of  the Federal Energy Regulatory Commission if a delivering pipeline's capacity was required  to serve priority users such as residences, hospitals, and schools.  In such cases,  production could be curtailed.  No significant production has been lost because of  curtailments in pipeline transportation and no such curtailment is anticipated.

**Petroleum**

***     Marketing***

Farmland participates in the industry as a mid-continent refiner and,  through November 30, 2001, participated as a wholesale distributor of petroleum  products.  The principal products of this business segment are refined fuels, propane  and by-products of the petroleum refinery.  Sales of petroleum products as a percent  of consolidated sales for 2000, 2001, and 2002 were 14%, 19% and 15%, respectively.

In September 1998, Farmland and Cenex Harvest States formed a joint  venture, Country Energy, LLC, to provide, on an agency basis, refined fuel, propane and  lubricants marketing and distribution services for its owners.  Effective November  30, 2001, we sold our approximate 41% ownership interest in Country Energy to Cenex  Harvest States.  The decision to sell our interest in Country Energy was based on the  Board's evaluation of our business portfolio and the long-term capital needs of supporting  this business.  Our sales mix was affected by this sale.  Previously, our sales  included 41% of all sales sold through our agent, Country Energy.  These sales  included Cenex Harvest States' portion of the output of the NCRA refinery at McPherson,  Kansas, Cenex Harvest States' refinery at Laurel, Montana, and Farmland's refinery at  Coffeyville, Kansas, as well as gasoline and distillates purchased from third parties for  resale, and wholesale propane, lubricants and petroleum products.  Subsequent to the  sale of our interest in Country Energy, 100% of our petroleum sales consist of the output  of our Coffeyville, Kansas refinery.  We no longer participate in sales related to  the refineries at McPherson, Kansas or Laurel, Montana; we no longer participate in the  resale of petroleum products to third parties; and we have substantially discontinued  selling wholesale propane, lubricants and petroleum equipment.  Concurrent with the  sale of our interest in Country Energy an agreement was made with Cenex Harvest States to  purchase all refined products produced at our Coffeyville, Kansas refinery for an initial  period of two years, expiring in November 2003.  The selling price for this  production is determined by reference to daily market prices within our geographic  region.  With the exception of distillates produced by the refinery, the agreement to  sell all refined product to Cenex Harvest States terminates if we sell the refinery.

Competitive methods in the petroleum industry include service, product  quality and price.  However, in refined fuel markets, price competition is  dominant.  Many participants in the industry engage in one or more of the industry's  processes (oil production, transportation, refining, wholesale distribution and  retailing).

***     Refining***

Farmland manages and operates the petroleum refinery at Coffeyville,  Kansas with approximately 95,000 barrel per day capacity.  Our refinery converts  crude oil into refined products such as gasoline, diesel fuel, and distillates.   Production at the refinery accounted for approximately 90% of our refined fuel sales in  2002.  The difference between crude oil prices and the selling prices of finished  product is known in the industry as the crack spread.  The crack spread largely  determines Farmland's gross margin from our petroleum operations.  We generally do  not hedge the crack spread.  Therefore, volatility in the crack spread results in  income volatility for our petroleum business.

***     Raw Materials***

In 2002, Farmland's pipeline/trucking gathering systems collected  approximately 20% of Farmland's crude oil supplies under agreements with producers near  its refinery.  Additional supplies are acquired from diversified sources and  delivered through a regional pipeline hub near Cushing, Oklahoma.  The delivery time  via pipeline from Cushing, Oklahoma to Coffeyville, Kansas is approximately two  days.  Although our crude oil needs are contracted approximately 35-50 days in  advance of the time the related refined products are to be marketed, we do not purchase  the crude oil until approximately one week prior to the time when the crude is required at  the refinery for processing.  This short delivery time reduces our exposure to price  volatility for the raw materials.  Prior to the Petition Date, we also purchased  crude oil directly from foreign suppliers, which took between 20 and 30 days for delivery,  and we used petroleum future contracts to manage our exposure to price volatility between  the date the crude oil was purchased and the eventual date the resulting refined product  was sold.  

**Feed**

In order to enhance the size, scale and market position of our feed  operations, effective October 1, 2000, Farmland and Land O'Lakes each contributed  substantially all of their feed business assets to a newly formed venture, Land O'Lakes  Farmland Feed (LOLFF).  LOLFF produces both commercial and non-commercial feed  products for a wide variety of animals, including dairy cattle, beef cattle, swine,  poultry, horses and other specialty animals such as laboratory and zoo animals.  Our  initial ownership percentage in LOLFF was 30.8% and was reduced to 26.3% at August 31,  2001 due to additional capital contributions by Land O'Lakes.  In October 2001, Land  O'Lakes acquired Purina Mills, Inc. and contributed the business to LOLFF in return for an  increase in Land O'Lakes ownership percentage.  As a result, our ownership percentage  in LOLFF was reduced to 8%.

Although our ownership percentage was reduced to 8%, we appoint one of the  three members of the management committee and have significant minority rights.   Accordingly, we continue to record earnings using the equity method of accounting. 

**Research**

At our pork processing facilities, Farmland conducts research directed  toward product development and process improvement.  Expenditures related to all  product research and process improvements sponsored by Farmland amounted to $1.9 million,  $0.8 million and $0.9 million for 2000, 2001, and 2002, respectively.

**Capital Expenditures and Investments in Ventures**

In 2002, Farmland made capital expenditures totaling $327.2 million,  including $272.2 million in cash and $55.0 million in prepayments, and cash investments in  ventures totaling $1.0 million.  Farmland is committed to expenditures of $8.3  million as of August 31, 2002, of which $6.5 million are pre-petition claims that are  stayed pending an approved plan of reorganization.  Concurrent with the execution of  our credit facility in February 2002, Farmland purchased for approximately $260.5 million  in cash and prepaid lease payments the nitrogen facility at Coffeyville, Kansas that we  had previously leased.  

The Environmental Protection Agency ("EPA") has issued new rules  limiting sulfur in gasoline to 30 parts per million and in diesel fuel to 15 parts per  million.  The rules affecting gasoline have a January 1, 2004 compliance date.   The EPA has issued Farmland a regulatory extension of the gasoline deadline until January  1, 2008.  The rules affecting diesel fuel have a June 1, 2006 compliance date.   Furthermore, Congress is considering legislation which may result in classification of  Farmland as a small refiner.  Classification as a small refiner may provide Farmland  with greater flexibility in meeting the low sulfur requirements.  Based on  information currently available, we anticipate that expenditures of between $75 million  and $85 million will be required to achieve compliance with these new rules. Our ability  to make these expenditures is contingent on our ability to successfully implement a plan  of reorganization and to arrange adequate financing.  There can be no assurance that  we will be able to successfully implement a plan of reorganization or, if a plan of  reorganization is successfully implemented, that we can arrange adequate financing to fund  the capital expenditures necessary to bring the refinery into compliance with the EPA's  low sulfur rules.  In such circumstances, if we are unable to sell the refinery, we  will explore all viable options, including additional discussions with the EPA to delay  the required implementation date, but ultimately we may determine that we should cease  refining operations and close the refinery.

We intend to fund our capital program with cash from operations, through  borrowings or through other capital market transactions.  See "Management's  Discussion and Analysis of Financial Condition and Results of Operations - Financial  Condition, Liquidity and Capital Resources."
 

**Government Regulation**

Farmland's business is conducted within a legal environment created bynumerous federal, state and local laws which have been enacted to protect the public'sinterest by promoting environmental protection, fair trade practices, safety, health andwelfare. Farmland believes that its operating procedures conform to the intent of theselaws and that we currently are in compliance with all such laws, the violation of whichcould have a material adverse effect on us. 

Certain policies may be implemented from time to time by the United StatesDepartment of Agriculture, the Environmental Protection Agency, the Department of Energyor other governmental agencies which may impact agricultural producers' demands andconsumers' needs for Farmland's products or which may impact the methods by which certainof our operations are conducted.  Such policies may impact our food processing andmarketing, grain storage and marketing, and farm supply operations. 

     ***Recently Enacted or Proposed FederalRegulations***

The 107th Congress passed a new farm bill which addresses manyissues, including expansion of export markets, food safety, biosecurity, competition, farmpayments and environmental stewardship.  All of these issues impact our businessactivities.

The U.S. Congress has considered and will continue to consider trademeasures, which will enhance agricultural export potential.  In 2002, Congress passedTrade Promotion Authority, previously known as "fast-track" (legislation whichauthorizes the President to submit a trade agreement to Congress with the assurance thatit will be voted on within 90 days and not be subject to amendments).  Farmlandbelieves trade promotion authority could benefit U.S. agricultural interests by openingmarkets, increasing exports and expanding trade opportunities with countries that importagricultural products.  Also, the Administration is considering a number of freetrade agreements with various countries that could expand export opportunities.

The House and Senate each passed an energy bill and are now attempting toreconcile the bills.  Primary differences between the House and Senate bills includecoal gasification support, implementation of EPA clean air rules for small refiners,electricity restructuring and alternative fuels incentives.  

Proposed legislation to ban meat packing companies from owning livestockand to require that a percentage of their daily slaughter be purchased on the open marketwas not passed by Congress.  We believe it is likely that similar legislation will beproposed next year.  The impact on Farmland, if any, cannot be determined until thelegislation is drafted and proposed.

The aftermath of the terrorist attacks on September 11, 2001 has broughtattention to the need for Homeland Security and a focus on biosecurity (protection ofagriculture/food systems).  Some measures being considered could be considerablyburdensome to producers, agricultural retailers and manufacturing operations.

     ***Environmental Regulations***

Farmland conducts manufacturing and distribution operations in a varietyof industries subject to local, state and federal environmental regulations.  Ourpetroleum refining, crop production manufacturing and distribution and meat processingoperations are primarily affected by the Clean Air Act and the Clean Water Act.  TheClean Air Act regulates emissions into the atmosphere from manufacturing and distributionfacilities.  The Clean Water Act establishes permit requirements and sets limitationfor effluent discharges from crop production and meat processing wastewaterfacilities.  Our petroleum refining operations are also affected by the ResourceConservation and Recovery Act, which governs collection, storage, and disposal ofhazardous wastes generated in the refining process.

In addition to environmental regulatory requirements associated withnormal manufacturing operations in these business sectors, the environmental laws imposereporting requirements in the event of unplanned or non-routine releases of hazardous orother regulated substances to the environment.  Certain release incidents orconditions caused by such releases may trigger mandatory environmental investigation orremediation requirements, or both.

Through policies issued by Farmland's Board of Directors and throughmandatory operating procedures adopted by senior management, Farmland has implemented aninternal Environmental Management System "EMS" designed to ensure ongoing andconsistent compliance with applicable environmental regulatory requirements.  

We are not aware of any newly implemented or pending policies, other thanas discussed above, which may have a significant impact on our operations.

**Employee Relations**

At August 31, 2002, Farmland had approximately 13,800 employees. Approximately50% of our employees were represented by unions having national affiliations.Farmland considers its relationship with employees to be generally satisfactory. No laborstrikes or work stoppages within the last three fiscal years have had a materially adverseeffect on our operating results. Current labor contracts expire on various dates throughSeptember 2005.

**Patronage Refunds and Distribution of Annual Earnings**

Farmland operates on a cooperative basis.  In accordance with itsbylaws, Farmland determines its annual net earnings from transactions with members("member-sourced earnings").  For this purpose, annual net earnings meansincome or loss before income tax determined in accordance with accounting principlesgenerally accepted in the United States of America. The bylaws of Farmland provide thatthe Board of Directors has complete discretion with respect to the handling and ultimatedisposition of any member-sourced losses.  However, due to our Chapter 11proceedings, Court approval of such disposition of member-sourced losses may berequired.  Member-sourced earnings (after handling of member-sourced losses) may bereturned to members as patronage refunds in the form of qualified and/or nonqualifiedwritten notices of patronage refund allocation as described below.  Each member'sportion of the annual patronage refund is determined by the earnings of Farmlandattributed to the quantity or value of business transacted by the member with Farmlandduring the year for which the patronage is paid.  

For a  patronage refund to be qualified, at least 20% of the refundmust be paid in cash. The portion of the qualified patronage refund not paid in cash (theallocated equity portion) is paid by Farmland to our members in the form of common shares,associate member common shares or capital credits (depending on the membership status ofthe recipient).  The Board of Directors may determine to pay the allocated equityportion in any other form or forms of nonpreferred equities, all of which are non-interestbearing.  The allocated equity portion of the qualified patronage refund isdetermined annually by the Board of Directors. Farmland is allowed an income tax deductionfor the total amount (the cash portion and the allocated equity portion) of its qualifiedpatronage refunds.

A nonqualified patronage refund is one in which less than 20% of therefund is paid in cash.  Nonqualified patronage refunds have been paid by Farmland inthe form of common shares, associate member common shares or capital credits (depending onthe membership status of the recipient). The Board of Directors may determine to pay thenonqualified patronage refund in any other form or forms of nonpreferred equities, all ofwhich are non-interest bearing. Farmland is not allowed an income tax deduction for anonqualified patronage refund in the year paid. The nonqualified patronage refund isdeductible by us for federal income tax purposes only when such nonqualified writtennotices of allocation are redeemed for cash or tangible property. 

For the years ended 2000, 2001 and 2002, patronage refunds authorized bythe Board of Directors were: 

Cash or Cash Equivalent Portion    of Patronage Refunds
    Non-Cash Portion of Patronage Refunds
    Total Patronage Refunds
(Amounts in Thousands)
2000
$
-0-
$
8,002 
$
8,002 
2001
$
-0-
$
-0-
$
-0-
2002
$
-0-
$
-0-
$
-0-
 

Nonmember-sourced earnings (income or loss attributed to transactions withpersons not eligible to receive patronage refunds, i.e. nonmembers) and nonpatronageearnings (income or loss from activities not directly related to the cooperativeactivities of Farmland) are subject to income taxes computed on the same basis as suchtaxes are computed on the earnings of other corporations. 

**Equity Redemption Plans**

The equity redemption plans described below, namely the base capital plan,the estate settlement plan, and the special equity redemption plans (collectively, the"Plans") may be changed at any time or from time to time at the sole andabsolute discretion of the Board of Directors.  The Plans are not binding upon theBoard of Directors or Farmland, and the Board of Directors reserves the right to redeem,or not redeem, any of Farmland's equities without regard to whether such action orinaction is in accordance with the Plans.  Factors which the Board of Directors mayconsider in determining when and under what circumstances Farmland may redeem equitiesinclude, but are not limited to, the terms of our base capital plan and other equityredemption plans, results of operations, financial position, cash flow, capitalrequirements, long-term financial planning needs, income and other tax considerations andother relevant considerations.  As a result of our Chapter 11 proceedings andcovenants contained in our DIP Credit Facility, currently we are not allowed to make anypayments under these Plans.  Ultimately, resolution of all equity redemption planswill be a part of the plan of reorganization approved by the Court.

***     Base Capital Plan***

The base capital plan provides a mechanism for determining Farmland'stotal capital requirements and each voting member's and associate member's share of suchrequirements (referred to as the "Base Capital Requirement").  

     ***Estate Settlement Plan***

The estate settlement plan generally provides that equity holdings ofdeceased natural persons be redeemed at par value.

***     Special Equity Redemption Plans***

The special equity redemption plans are designed to return cash to membersor former members of Farmland or Farmland Foods by providing a method for redemption ofoutstanding equity which may not be subject to redemption through other Plans, such as thebase capital plan or the estate settlement plan.  The order in which each type ofequity is redeemed is determined by the Board of Directors.  

 

**ITEM3.          LEGAL PROCEEDINGS**

 

In November 1999, Farmland commissioned a voluntary audit at itsCoffeyville, Kansas petroleum refinery to verify compliance with the constructionpermitting requirements of the state and federal Clean Air Acts.  We submitted areport detailing the audit findings to Region VII of the United States EnvironmentalProtection Agency ("EPA") on September 19, 2000.  In order to satisfyprocedural prerequisites to resolve the findings, on January 17, 2002, EPA issued us anotice of violation.  The notice of violation seeks both injunctive relief in theform of installation of additional pollution control equipment and monetarysanctions.  At this point, it is not possible to determine the cost of the controldevice installations necessary to satisfy the EPA; however, we believe it is reasonablypossible that the costs may eventually exceed $15 million.  Also, at this stage ofthese proceedings it is not possible to predict the final amount of monetary sanctionsthat will be necessary to resolve this matter.  Although Farmland believes thismatter will ultimately be resolved for an immaterial amount, it is reasonably possiblethat the associated monetary sanctions may exceed $100,000.  See "Management'sDiscussion and Analysis of Financial Conditions and Results of Operations - EnvironmentalMatters."

On May 31, 2002, Farmland and certain of our subsidiaries filed voluntarypetitions to reorganize under Chapter 11 of the Bankruptcy Code.  This action isdescribed in "Business and Properties - Recent Developments - BankruptcyProceedings."

On July 30, 2002, J.R. Simplot ("Simplot") filed a complaint fordeclaratory judgment against Farmland in the United States Bankruptcy Court, WesternDistrict of Missouri, Adversary Proceeding No. 02-4147.  In this proceeding, Simplotasserts that, by operation of Utah Revised Limited Liability Company Act (the"Act"), Farmland's commencement of the Chapter 11 proceeding caused Farmland toforfeit governance rights in our SF Phosphates venture.  Farmland believes that thisUtah state law is preempted by Federal Bankruptcy Code and, therefore, we maintain ourgovernance rights in relation to SF Phosphates.  See "Business and Properties -Crop Production - Production."

During April 2001, we initiated a suit in the English High Court ofJustice, Queen's Bench Division, Commercial Court, Royal Court of Justice against AceInsurance SA NV , SIACI & Partners SA, and SIACI SA to recover from our insurers thevalue of misappropriated soybeans.

On June 27, 2002, we filed a complaint against Agriliance LLC in theUnited States Bankruptcy Court, Western District of Missouri, Adversary Proceeding No.02-4147.  In this proceeding, we assert that Agriliance improperly setoff certainreceivables and other items owed by Agriliance to Farmland against certain payables andother claims that Agriliance asserted were due to Agriliance from Farmland.  We arerequesting that the Court disallow the setoff and require Agriliance to return to Farmlandthe amount improperly setoff.  Also see Note 13 to the Consolidated FinancialStatements.

 

 

**ITEM4.          SUBMISSION OF MATTERS TO AVOTE OF EQUITY HOLDERS**

 

No matter was submitted during the fourth quarter of the fiscal yearcovered by this report to a vote of equity holders.

 

**PART II**

 

**ITEM 5.     MARKET FOR THE REGISTRANT'S COMMONEQUITY AND RELATED STOCKHOLDER MATTERS**

There is no established public market for the voting common stock,associate member common stock or capital credits of Farmland. We believe that it is highlyunlikely that a public market for any of these equities will develop in the foreseeablefuture for the following reasons:

 
-   the common stock, associate member common stock and capital    credits are non-dividend and non-interest bearing; 
- the common stock, associate member common stock and capital credits are    not transferable without consent of the Farmland Board of Directors;  
- the amount of patronage refunds a holder, who is eligible to receive    patronage refunds, may receive is dependent on the earnings of Farmland attributable to    the quantity or value of business such holder transacts with Farmland and not on the    amount of equity held.  See "Business and Properties -    Business - Patronage Refunds and Distribution of Annual Earnings"; and  
- prior to the Petition Date, Farmland could redeem its equities from time    to time at the sole and absolute discretion of the Board of Directors.  As a result    of our Chapter 11 proceedings and covenants contained in our DIP Credit Facility,    currently we are not allowed to make payments under these plans. See "Business and    Properties - Business - Equity Redemption Plans". 

At August 31, 2002, based on holders of record, there are approximately3,000 holders of common shares, 400 holders of associate member shares and 7,700 holdersof capital credits.

 

**ITEM 6.     SELECTED CONSOLIDATED FINANCIALDATA**

 

The following selected consolidated financial data as of the end of andfor each of the years in the five-year period ended August 31, 2002 are derived from theConsolidated Financial Statements of Farmland, which have been audited by KPMG LLP,independent certified public accountants.  The information set forth below should beread in conjunction with the Consolidated Financial Statements as of August 31, 2001 and2002, and for each of the years in the three-year period ended August 31, 2002, therelated notes, and the independent auditors' report, which contains an explanatoryparagraph that states that Farmland's recurring losses, insufficient liquidity, and thefact that it is currently being operated as a debtor-in-possession under Chapter 11 of theBankruptcy Code, raise substantial doubt about Farmland's ability to continue as a goingconcern, appearing elsewhere in this Annual Report.  The Consolidated FinancialStatements and the selected data do not include any adjustments that might result from theoutcome of that uncertainty.  The auditors' report also refers to a change inFarmland's method of accounting for derivative instruments and hedging activities in 2001and a change in its method of accounting for planned major maintenance costs from theaccrue-in-advance method to the direct expense method in 2001.  See"Management's Discussion and Analysis of Financial Condition and Results ofOperations," the Consolidated Financial Statements and related notes, and independentauditors' report.

 

Year Ended    August 31
1998
1999
2000
2001
2002
(Amounts in    Thousands)
**Summary of    Operations:**
Net sales(2)
$   8,839,530 
$   8,874,323 
$   9,794,575 
$    9,197,314 
$     6,574,004 
Operating    income (loss) of 
   industry    segments(1)
121,499 
114,325 
138,450 
51,782 
(111,577)
Interest    expense(4)
73,168 
90,513 
107,980 
118,237 
82,886 
Income (loss)    from     continuing operations(3)(5)
    31,995 
    (7,117)
    (9,381)
    (84,009)
    (309,112)
Income (loss)    from       discontinued operations (2)
    26,775 
    20,982 
    (19,869)
    (5,977)
    (37,634)
Net income    (loss)(5)
58,770 
13,865 
(29,250)
(89,986)
(346,746)
**Distribution    of Net Income (Loss):**
Patronage    refunds:
   Allocated    equity
$        35,528 
$       24,215 
$          8,002 
$                 -0- 
$                 -0- 
   Cash
23,593 
6,054 
-0-
-0-
-0-
Earned surplus
(351)
(16,404)
(37,252)
(89,986)
(346,746)
Net income    (loss)
$        58,770 
$       13,865 
$      (29,250)
$        (89,986)
$      (346,746)
**Balance    Sheets:**
Working    capital from       continuing operations(5)
    $      360,691 
    $      372,034 
    $      170,571 
    $       180,334 
    $        204,436 
Property,    plant and equipment,
   net    from continuing        operations
    825,047 
    822,897 
    804,707 
    731,620 
    905,759 
Assets from    discontinued        operations
    245,873 
    363,086 
    533,471 
    339,811 
    59,216 
Total assets
2,889,602 
3,275,771 
3,282,187 
2,727,544 
2,181,643 
Long-term    borrowings from       continuing operations
   (excluding    current        maturities)(5)
    727,893 
    808,197 
    631,439 
    700,996 
    139,869 
Long-term    borrowings from       discontinued operations
   (excluding    current maturities)
210 
216 
14,721 
9,980 
-0-
Capital shares    and
   equities
912,696 
917,327 
881,231 
762,524 
429,310 
                         

 

(1)     Includes segment gross income,segment selling, general, and administrative expenses, segment restructuring charges,segment other income (expense), segment minority interest, segment equity in income (loss)of investees, segment reorganization expense and the segment's share of the cumulativeeffect of changes in accounting principles.

 

(2)     As described in Note 18 to theConsolidated Financial Statements, Farmland is liquidating its international grain tradingsubsidiaries (collectively referred to as Tradigrain).  Therefore, we have reportedTradigrain's net income (loss) from discontinued operations in the above table. Also, the net sales recognized by Tradigrain are not included in the net sales as reportedabove.

 

(3)     As described in Note 11 to theConsolidated Financial Statements, Farmland changed its method of accounting forderivative instruments and hedging activities in 2001.  The cumulative effect of thischange at September 1, 2000 was to decrease our net loss by $13.5 million (net of incometax expense of $2.2 million) for the year ended August 31, 2001.

As described in Note 19 to the Consolidated Financial Statements, Farmlandchanged its method of accounting for planned major maintenance costs from theaccrue-in-advance method to the direct expense method in 2001.  The cumulative effectof this change at September 1, 2000 was to decrease our net loss by $6.3 million (net ofincome tax expense of $1.1 million) for the year ended August 31, 2001.

 

(4)     As a result of our petitionunder Chapter 11 of the Bankruptcy Code, interest payments on our unsecured debtsecurities have been suspended, and we have not accrued interest on the outstandingbalance subsequent to the Petition Date (such unaccrued interest totaled approximately $12million as of August 31, 2002).

 

(5)     As a result of the filing ofthe Debtors' petitions under Chapter 11 of the Bankruptcy Code, Farmland's ConsolidatedFinancial Statements have been prepared in accordance with AICPA Statement of Position90-7, "Financial Reporting by Entities in Reorganization under the BankruptcyCode".  This will affect comparability to prior years as we have recognized$69.1 million in reorganization expense in 2002 and interest has been stayed on certainunsecured debt (see (4) above).  Also, approximately $912.9 million of ourpre-petition liabilities and long-term borrowings have been reclassified to LiabilitiesSubject to Compromise, and are stayed until such time as a plan of reorganization isconfirmed by the Court.

 

 

**ITEM 7.     MANAGEMENT'S DISCUSSION ANDANALYSIS OF FINANCIAL CONDITION ANDRESULTS OF OPERATIONS**

 

**Critical Accounting Policies**

The Consolidated Financial Statements of Farmland are prepared inconformity with accounting principles generally accepted in the United States.  Thepreparation of these financial statements requires the use of estimates, judgments, andassumptions that affect the reported amounts of assets and liabilities at the date of thefinancial statements and the reported amounts of revenues and expenses during the periodspresented.  Farmland believes that of its significant accounting policies thefollowing may involve a higher degree of judgments, estimates, and complexity:

 
- going concern; 
- estimating the allowance for doubtful accounts; 
- estimating an accrued environmental liability; 
- accounting for bankruptcy proceedings; 
- accounting for income taxes; 
- valuation of long-lived and intangible assets, including goodwill; 
- valuation of derivative financial and commodity instruments; 
- accounting for discontinued operations; 
- inventory valuation; and 
- pension cost and prepaid pension cost. 

Senior management has discussed these critical accounting policies, aswell as the accounting estimates related to each critical accounting policy, with ouraudit committee.

*Going Concern. *Continuation of an entity, commonly referredto as a "going concern", is assumed in financial reporting.  The goingconcern assumption is fundamental when assessing whether assets are valued at an amountwhich will be realized through normal operations and whether liabilities will be paid inthe ordinary course of business.  If this assumption were to change, the impact onour results of operations and financial position could be material.

*Allowance for doubtful accounts.*  Our management must makeestimates of the uncollectability of our accounts receivables.  Managementspecifically analyzes accounts receivable and analyzes historical bad debt experience,customer concentrations, customer credit-worthiness, current economic trends, includingconditions in the industries in which our customers operate, and changes in our customerpayment terms when evaluating the adequacy of the allowance for doubtful accounts. Our accounts receivable balance from continuing operations was $288.9 million, net ofallowance for doubtful accounts of $23.9 million, as of August 31, 2002.

*Accrued environmental liability*.  We accrue a  liabilityrelated to pending environmental investigation, remediation and monitoring costs which areprobable and which can be reasonably estimated.  As of August 31, 2002, we hadrecorded a liability of $20.0 million related to our estimate of environmentalmatters at various sites.  We have also accrued $7.3 million in environmental costsassociated with plant closures.  In management's opinion, it is reasonably possiblethat Farmland may incur $8.5 million of costs in addition to the $20.0 million accrued andreasonably possible that Farmland may incur $2.7 million of post-closure costs in additionto the $7.3 million accrued.  This accrual may increase or decrease materially andmay materially impact our results of operation and financial position as:
- additional information becomes known; 
- technology available for clean-up and remediation improves; 
- management decides to close certain facilities which have environmental    closure plans in effect; 
- new environmental laws are enacted and/or existing environmental laws    are amended or rescinded;  
- additional potentially responsible parties are identified and/or    previously identified potentially responsible parties    file for    bankruptcy protection; and 
- whether as part of the bankruptcy proceedings, the Court relieves    Farmland of some or all of our liability at            certain sites that we no longer own. 

*Bankruptcy Proceedings. *As a result of the filing of Debtors'petitions under Chapter 11 of the Bankruptcy Code, Farmland's Consolidated FinancialStatements have been prepared in accordance with AICPA Statement of Position("SOP") 90-7, "Financial Reporting by Entities in Reorganization under theBankruptcy Code".  SOP 90-7 does not change the application of generallyaccepted accounting principles in the preparation of financial statements.  However,it does require that the financial statements for the periods including and subsequent tofiling the Chapter 11 petition distinguish transactions and events that are directlyassociated with the reorganization from the ongoing operations of the business.  

SOP 90-7 requires (a) that pre-petition liabilities that are subject tocompromise be segregated in Farmland's Consolidated Balance Sheets as Liabilities Subjectto Compromise and (b) that revenues, expenses, realized gains and losses, and provisionsfor losses resulting from the reorganization of the Debtors be reported separately asReorganization expense in our Consolidated Statements of Operations.  As a result ofthe reorganization proceedings under Chapter 11, the Debtors may be required to takeactions which may cause assets  to be realized, or liabilities to be liquidated, foramounts other than those reflected in the Consolidated Financial Statements.

The plan of reorganization filed by the Debtors is subject to review byvarious creditor committees and must be approved and confirmed by the Court.  Oncethe plan of reorganization has been confirmed, the amounts and characterization ofliabilities currently disclosed in our Consolidated Financial Statements could changematerially.  As of August 31, 2002, our Liabilities Subject to Compromise balance was$912.9 million.

As debtors-in-possession, the Debtors, subject to any required Courtapproval, may elect to assume or reject real estate leases, employment contracts, personalproperty leases, service contracts, and other unexpired executory pre-petitioncontracts.  Damages related to rejected contracts are a pre-petition claim.  Wehave estimated and accrued liabilities totaling $14.2 million resulting from contractsrejected through August 31, 2002 and this liability is included in our balance sheet asLiabilities Subject to Compromise.  The amount of claims asserted, if any, and theamount of claims allowed, if any, by the Court may differ materially from our estimate.

*Income taxes*.  As part of the process of preparing ourConsolidated Financial Statements we are required to estimate our income taxes in each ofthe jurisdictions in which we operate.  This process involves estimating our actualcurrent tax expense and determining temporary differences resulting from differingtreatment of items for tax and accounting purposes.  The resulting deferred taxassets and liabilities are included as components of our Consolidated BalanceSheets.  An evaluation is made regarding the likelihood that our deferred tax assetswill be recovered from future taxable income or through implementation of available taxplanning strategies.  To the extent we believe that recovery is not likely, weestablish a valuation allowance.  To the extent we establish a valuation allowance orincrease this allowance in a period, we include an expense within the tax provision in thestatement of operations.

Significant management judgment is required in determining our provisionfor income taxes, our deferred tax assets and liabilities and any valuation allowancerecorded against our net deferred tax assets.  As of August 31, 2002, we recorded avaluation allowance in the amount of $42.4 million.  However, future decisions madeby our Board, future decisions made by the Court, future operating results or changes intax laws may result in either an increase to or reduction of our valuationallowance.  Such a change to our valuation allowance could materially impact ourresults of operations and financial position.

*Valuation of long-lived and intangible assets, including goodwill*. We assess the impairment of long-lived assets, identifiable intangibles, and goodwillwhenever events or changes in circumstances indicate that the carrying value may not berecoverable.  Factors we consider important which could trigger an impairment reviewinclude the following:
- significant underperformance relative to expected historical or    projected future operating results; 
- significant changes in the manner of our use of the acquired assets or    the strategy for our overall business; and 
- significant negative industry or economic trends. 

When we determine that the carrying value of long-lived assets, identifiedintangibles and goodwill may not be recoverable based upon the existence of one or more ofthe above indicators of impairment, we measure any impairment based on a projecteddiscounted cash flow method using a discount rate determined by our management to becommensurate with the risk inherent in our current business model.  A change inevents or circumstances, including the decision to hold an asset for sale or to abandon anasset, resulting in an impairment charge to enterprise-wide software, goodwill or otherlong-lived assets could have a material impact on our results of operations and financialposition.  Changes in circumstances may occur as a result of decisions made by ourBoard, or as a result of decisions made by the Court.  Enterprise-wide software (ourlargest identified intangible asset), goodwill, and property, plant and equipment had netbook values of $27.5 million, $28.9 million and $905.8 million, respectively, atAugust 31, 2002.  Significant components of property, plant and equipmentincluded our refinery, our crop production manufacturing plants, and our meat slaughteringand processing facilities.  As indicated under "Business and Properties - RecentDevelopments", we are evaluating the potential sale or repositioning of a number ofassets, including our refinery, crop production manufacturing plants and grainelevators.  If the Board determines that any of these assets should be held for sale,the estimated net realizable proceeds from the sale of these assets may be materially lessthan the current net book value of these assets, resulting in a material charge toearnings during the period the assets are deemed to be held for sale.  Based onpreliminary information, if the Board authorizes Management to dispose of all of the aboveassets (refinery, crop production manufacturing plants and grain elevators), and if theCourt ultimately approves the sale of these assets, we could incur a significant loss,likely in the range of $300 million to $400 million, but possibly more or less.  Thesale of a portion of our business may also impair the value to Farmland of intangibleassets related in whole or in part to the business sold.  The resulting charge toreduce the asset from net book value to net realizable value could have a material impacton our results of operations and financial position.

Events and changes in circumstances, including the downturn in our cropproduction business, liquidity issues, and our filing under Chapter 11 of the BankruptcyCode, resulted in our assessment that the carrying value of certain long-term assets andintangible assets were impaired.  The carrying values of goodwill, other intangibleassets and property, plant and equipment were impaired by $21.4 million, $3.8million, and $26.1 million, respectively, during the year ended August 31, 2002.

*Derivative financial and commodity instruments.*  Exchangetraded instruments are valued at their closing price posted by the exchange.  We useexchange closing prices, primarily the New York Mercantile Exchange, to valueover-the-counter instruments.  Volatility in commodity prices may materially impactthe value of these instruments and may materially impact our results of operations andfinancial position.

We also hold a natural gas contract which has been deemed a derivativeinstrument and which expires in 2010.  As an active market does not exist over thistimeframe, we obtain forward price estimates from an independent third party.  Basedon these price estimates, we value this contract by calculating estimated cash flows anddiscounting these cash flows to a net present value.  Changes in the estimatedforward cash price or in the appropriate discount rate may materially impact the value ofthese instruments and may materially impact our results of operations and financialposition.

*Discontinued operations.*  During February 2002, we adopted aformal plan to dispose of our international grain trading subsidiaries, Tradigrain,primarily through the orderly liquidation of our business.  Tradigrain's remainingassets primarily consist of trade and insurance receivables.  Such receivables may bedifficult to fully collect during the windup of operations.  As a part of ouraccounting process we have established reserves to reduce these receivables to our bestestimate of net proceeds.  However, we may collect more or less proceeds than we haveestimated.  Collection of more or less proceeds than estimated could have a materialeffect on our results of operations and financial position.  Furthermore, the lengthof time required to liquidate our operations could vary from our estimate, which wouldaffect total general and administrative expenses incurred during this liquidation. Eitheracceleration or delay of the liquidation could have a material impact on our results ofoperations.  Under current applicable generally accepted accounting principles(Accounting Principles Board ("APB") Opinion No. 30), we are required toestimate and accrue estimated operating losses during the liquidation period as well asany estimated loss we will incur on final liquidation of assets and settlement ofliabilities.  As of August 31, 2002, we did not accrue either a loss for futureoperations or liquidation loss, as management estimates that the liquidation will notresult in a loss in a future period.  If actual events differ from our estimates,there could be a material impact on our results of operations and financial position.

*Inventory valuation*.  Our crude oil and refined petroleumproducts are valued at the lower of last-in, first-out ("LIFO") cost ormarket.  Valuing these products at the lower of first-in, first-out("FIFO") cost or market could have a material impact on our net income andfinancial position.  During certain prior years, using FIFO inventory costing,applied on a consistent basis, would have increased or decreased pre-tax income for thatyear by as much as $26.5 million.

Our other businesses value inventories at the lower of FIFO cost ormarket.  During periods of significant price variability, valuation of theseinventories at the lower of LIFO cost or market, applied on a consistent basis, wouldlikely have a material impact on our results of operations and financial position.

All of our inventories, whether valued at the lower of LIFO or market orthe lower of FIFO or market, involve commodity products which are subject to large pricemovements.  Such large price movements could result in significant lower of cost ormarket write-downs to our inventories, which may have a material impact on our results ofoperations and financial position.

*Pension cost and prepaid pension cost.* Our pension cost andour prepaid pension cost are dependent on assumptions used in calculating suchamounts.  These assumptions include discount rates, benefits earned, interest cost,expected return on plan assets, mortality rates, and other factors.  In accordancewith accounting principles generally accepted in the United States, actual results thatdiffer from the assumptions are accumulated and amortized over future periods and,therefore, generally affect recognized expense and the recorded asset or obligation infuture periods.  After evaluation of the number of employee terminations we madeduring the period April 1, 2000 through May 31, 2002 we determined that a partial plantermination had occurred.  This resulted in a $3.8 million charge in 2002 to reflectfull vesting for certain unvested employees, primarily former employees at our closedDubuque, Iowa pork plant, who were terminated with less than five years ofemployment.  While management believes that the assumptions used to record pensionexpense and prepaid pension cost are appropriate, differences in actual experience orchanges in assumptions may have a material impact on our results of operations andfinancial position.

**Financial Condition, Liquidity and Capital Resources**

Farmland's liquidity depends primarily on cash flow from operations andour access to debt capital.  On May 31, 2002, due to significantly limited liquidity,the Debtors filed voluntary petitions for protection under Chapter 11 of the BankruptcyCode.  The filings were made in order to facilitate the restructuring of the Debtors'trade liabilities, debt, and other obligations.  The Debtors are currently operatingas debtors-in-possession under the supervision of the Court (see Business and Properties -Business - Bankruptcy Proceedings).

Farmland has historically maintained two primary sources for debt capital:(1) bank lines of credit and (2) a historically substantially continuous but, as notedbelow, now suspended public offering of its subordinated debt and demand loan securities. 

On February 7, 2002, Farmland and a syndicate of banks, including DeutscheBank Trust Company Americas, Rabobank, and CoBank, entered into the Pre-petition CreditFacility.  The Chapter 11 petition filings constituted an event of default under theterms of our Pre-petition Credit Facility.  As of the Petition Date, the Debtors wereindebted under the Pre-petition Credit Facility in the amount of $399.7 million(consisting of $233.0 million in revolving loans, $31.7 million of letters of creditobligations and a $135.0 million term loan) plus additional fees, interest andexpenses.  The Pre-petition Credit Facility was collateralized by a substantialportion of our accounts receivable, inventories, property, plant and equipment andintangible assets.  

Subsequent to the Petition Date, the Debtors and a syndicate of banks,including Deutsche Bank Trust Company Americas, entered into the DIP Credit Facility,which was subsequently revised and approved by the Court, to provide up to $306.0 millionin post-petition financing.  The DIP Credit Facility expires on the occurrence of anevent that constitutes a commitment termination date as defined in the agreement or, if nosuch event has occurred, on November 30, 2003.  All outstanding borrowings under theDIP Credit Facility are due and payable on the commitment termination date.  

The DIP Credit Facility is collateralized by a first priority priming lienon all assets of the Debtors including all real, personal and mixed property, bothtangible and intangible, but excluding rights in respect to avoidance actions approved bythe Court under the Bankruptcy Code.  The DIP Credit Facility also allows for superpriority administrative expense claim status in the Chapter 11 cases with priority overcertain other administrative expenses of the kind specified or ordered pursuant toprovisions of the Bankruptcy Code.  The DIP Credit Facility also includes variousrestrictive covenants prohibiting the Debtors from, among other things, incurringadditional indebtedness, permitting any liens or encumbrances to be placed on property orassets, making investments, or becoming liable for any contingent obligations, all asdefined in the agreement.

The $306.0 million DIP Credit Facility is comprised of two components: a$25.0 million Tranche A component and a $281.0 million Tranche B component.  Ourability to borrow under the DIP Credit Facility is limited by several factors, including:
- the maximum aggregate principal amount borrowed under Tranche A and    Tranche B of the DIP Credit Facility is limited to $306.0 million; 
- the amount available under Tranche B is determined periodically through    the use of a borrowing base formula based on the amount and nature of our inventory,    receivables and required reserves;  
- we are subject to three budget covenants contained in the DIP Credit    Facility: (1) a maximum amount of the DIP Credit Facility that can be utilized, (2) a    minimum amount of excess availability determined by a borrowing base formula, and (3) a    minimum level of operating revenues, all as described in the agreement; and 
-    we are required to comply with all of the other terms and    conditions of the DIP Credit Facility.  

At August 31, 2002 and October 31, 2002, we were in compliance with allfinancial covenants, terms and conditions of the DIP Credit Facility.

Farmland filed a plan of reorganization with the Court on November 27,2002.  As provided under the DIP Credit Facility, under certain circumstances, it isan event of default if the Debtors fail to file a plan of reorganization approved by allDIP Lenders (such approval not to be unreasonably withheld) by November 27, 2002. Farmland believes, based on consultation with counsel, that, notwithstanding that approvalof the plan of reorganization, as filed on November 27, 2002, has not been received fromthe DIP Lenders, the plan should be sufficient to satisfy the requirements of the DIPCredit Facility and that it would be unreasonable for the DIP Lenders to take a contraryposition.  Nonetheless, the DIP Lenders may take such a contrary position and, ifthey were successful in doing so, they might seek to declare all unpaid loans under theDIP Credit Facility, and accrued interest on such loans, to be due and payable and mightseek to terminate their obligation to make future loans under the DIP CreditFacility.  Based on consultation with counsel, Farmland believes that if the DIPLenders were to attempt to exercise those remedies, the Court, if presented with theissue, should not permit the DIP Lenders, in the present circumstances, to do so.

Given the uncertainties inherent in Chapter 11 proceedings, languageexpressing substantial doubt about the ability of Farmland and its subsidiaries tocontinue as a going concern appears in the auditors' report covering the accompanyingConsolidated Financial Statements.  The DIP Credit Facility requires that theauditors' report covering Farmland's Consolidated Financial Statements express no doubtsabout the ability of Farmland and its subsidiaries to continue as a going concern.   Based on consultation with counsel, Farmland is, nonetheless, of the viewthat the DIP Lenders, in the present circumstances, should not be able to exerciseremedies, as described in the preceding paragraph, under the DIP Credit Facility by reasonof the inclusion of such language and that the Court, if presented with the issue, shouldnot permit the DIP Lenders to do so.

Interest on the DIP Credit Facility is variable and is based on a 2.50%spread over the higher of (1) the Prime Rate or (2) the rate which is 50 basis points inexcess of the Federal Funds Effective Rate, as such terms are defined in the DIP CreditFacility (7.25% at August 31, 2002).  Commitment fees of up to 100 basis points perannum are paid periodically on the unused portion of Tranche A of the DIP Credit Facility.

Subsequent to the execution of the DIP Credit Facility, cash received bythe Debtors from their operations was used to pay, in full, the revolving loansoutstanding under the Pre-petition Credit Facility.  As of August 31, 2002, Farmlandhad borrowings under the DIP Credit Facility of $170.7 million, and $33.9 million of thefacility was being utilized to support letters of credits.  As calculated at August31, 2002 and November 24, 2002, additional availability under the DIP Credit Facility wasapproximately $23.3 million and $28.3 million, respectively.  Management believes theDIP Credit Facility is adequate to enable us to continue operations under the supervisionof the Court.

As of August 31, 2002, the $135.0 million pre-petition term loan remainsoutstanding and accrues interest at a rate of 4% over the base rate (8.75% at August 31,2002).  Farmland does not pay any commitment fees related to the pre-petition termloan.  

In August 2001, Farmland National Beef Packing Company, L.P.("FNBPC") established a five year, $225.0 million credit facility with asyndicate of banks.  This facility provides for a line of credit for up to $100.0million and a term loan of $125.0 million, both of which are nonrecourse to Farmland andnot available to Farmland for general purposes.  Borrowings under the credit facilityare collateralized by substantially all the assets of FNBPC and are subject to certainfinancial covenants.  FNBPC was in compliance with all covenants at August 31,2002.  At August 31, 2002, FNBPC had borrowings of $112.6 million, and $15.1 millionof the facility was being utilized to support letters of credit.  At August 31, 2002,additional availability under the line of credit was approximately $84.8 million. FNBPC was not included in the Chapter 11 reorganization filings.

During February 2002, a decision was made to dispose of our internationalgrain trading subsidiaries, Tradigrain, through an orderly liquidation of assets andsettlement of liabilities.  The disposal plan consists primarily of the terminationof normal activity, the sale of existing inventories, the collection of receivables andother claims, and the settlement of trade and financing liabilities.  Our Switzerlandsubsidiary, which was party to the primary credit facility to fund the operations of allTradigrain subsidiaries, filed for creditor protection at that time and all unused linesof credit were rescinded.  Continuing financing is negotiated with the banks on an asneeded basis.  As of August 31, 2002, Tradigrain had short-term borrowings of $2.6million and additionally had $13.6 million of outstanding checks and drafts which will befunded by the banks.  All obligations of Tradigrain are nonrecourse to Farmland andFarmland's other affiliates.  

Other borrowing arrangements with banks and financial institutions arealso maintained by certain of our subsidiaries that were not included in the Chapter 11filings. Under such arrangements, at August 31, 2002, $4.2 million was borrowed, and anadditional $2.6 million was being utilized to support letters of credit.  Theseliabilities are nonrecourse to Farmland.

At August 31, 2002, under industrial revenue bonds and other agreements,assets with a carrying amount of $9.1 million and letters of credit of $20.9 million havebeen pledged.

Under our subordinated debt and demand loan program, which was suspendedon October 31, 2000, we offered unsecured debt securities on a best-efforts basis throughour wholly-owned broker-dealer subsidiary, Farmland Securities Company.  The types ofdebt securities offered in this debt program included certificates payable on demand andsubordinated debenture bonds. Holders of the subordinated debenture bonds, under certaincircumstances, had the option to request the early redemption of outstanding debtsecurities.  During the year ended August 31, 2002, the outstanding principal balanceof demand certificates decreased by $5.7 million to $12.0 million, and the outstandingprincipal balance of subordinated debenture bonds decreased by $60.7 million  to$474.7 million.  As a result of the May 31, 2002 petition filings by the Debtorsunder Chapter 11 of the Bankruptcy Code, all payments of unsecured debt securities of theDebtors, including the demand loan certificates and the subordinated debenture bonds, andaccumulated interest thereon have been suspended and we are no longer accruing interest onthe outstanding balances (such unaccrued interest totaled approximately $12.0 million asof August 31, 2002).  The balances outstanding as of the Petition Date are consideredpre-petition claims, and as such all future distributions will be subject to the finalterms established in the Debtors' plan of reorganization as confirmed by the Court.

Farmland has issued and outstanding two million shares of 8% Series ACumulative Redeemable Preferred Shares (the "Preferred Shares") with anaggregate liquidation preference of $100.0 million ($50 liquidation preference pershare).  The Preferred Shares are not redeemable prior to December 15, 2022.  Onand after December 15, 2022, the Preferred Shares may be redeemed for cash at our option,in whole or in part, at specified redemption prices declining to $50 per share on andafter December 15, 2027, plus accumulated and unpaid dividends.  The Preferred Sharesdo not have any stated maturity, are not subject to any sinking fund or mandatoryredemption provisions and are not convertible into any other security.  We did notmake the quarterly dividend payment of $2 million on the Preferred Shares that waspreviously declared by our Board of Directors for payment on May 1, 2002.  Subsequentto the Petition Date, our Board of Directors has not authorized any payments of dividendson the Preferred Shares.  The status of the Preferred Shares, including accumulatedbut unpaid dividends, will be subject to the final terms established in the Debtors' planof reorganization as confirmed by the Court.

Farmland's operating activities provided $401.2 million in net cash($221.1 million from continuing operations and $180.1 million from discontinuedoperations) during the year ended August 31, 2002, a $25.6 million decrease as compared to$426.8 million provided for the year ended August 31, 2001.  The decrease in net cashprovided by operations is primarily due to a net loss of $346.7 million recognized for theyear ended August 31, 2002 as compared to $90.0 million loss for the year ended2001.  This increase in net loss is partially offset by a $37.3 million increase innet non-cash operating expenses and a $193.9 million improvement related to changes in ourworking capital requirements, primarily from decreased accounts receivable andinventory.  The decreases in our working capital requirements are primarily relatedto our decision to exit our petroleum marketing and distribution business, the formationof our ADM/Farmland venture and discontinuing our international grain trading activities.

Farmland's investing activities used $186.1 million in net cash for theyear ended August 31, 2002, a $101.7 million increase as compared to $84.4 million for theyear ended August 31, 2001.  The primary use of cash was to purchase the leasedfacility at Coffeyville, Kansas that produces nitrogen-based crop nutrients.  Thetotal purchase price of approximately $261 million included cash of approximately $206million and the application of $55 million of prepaid lease payments.  Therefore,only $206 million is reflected as a capital expenditure in our Consolidated Statements ofCash Flows.  This increase in use of funds for investing activities was partly offsetby an $88.4 million decrease in funds used for capital expenditures (exclusive of theCoffeyville, Kansas facility) and for the acquisition of investments, notes receivable andother long-term assets.

Farmland's financing activities used $215.1 million in net cash for theyear ended August 31, 2002, a $127.3 million decrease  as compared to $342.4 millionused for the year ended August 31, 2001.  Due to decreases in cash provided byoperations and increased cash used for investing activities we had significantly less cashremaining to use toward reducing our debt than we did for the year ended August 31, 2001.

     ***Contractual Obligations***

Farmland's contractual obligations, including commitments for futurepayments under non-cancelable lease arrangements and short and long-term debtarrangements, are summarized below and are fully disclosed in Notes 6, 7, and 13 to theNotes to Consolidated Financial Statements.

Payments due by period

    Total

Less than 1 year

    1-3 years

    4-5 years

After 5 years

(Amounts in millions)
Long-term debt including capital        leases
    $    463.2
    $   323.3
    $    40.2
    $    67.9
    $    31.8
Liabilities subject to Compromise(1)
912.9
N/A
N/A
N/A
N/A
Operating leases(2)
    137.7
     35.7
    42.9
    23.9
    35.2
Purchase option for Enid,        Oklahoma nitrogen facilities
    25.5

    -0-

    25.5

    -0-

 
    -0-

 
Total contractual obligations
$ 1,539.3
$    359.0
$  108.6
$    91.8
$   67.0
 

(1)   As a result of the Chapter 11 filings,substantially all pre-petition indebtedness of the Debtors is subject to compromise orother treatment under the plan of reorganization.  Generally, actions to enforce orotherwise effect payment of pre-Chapter 11 liabilities are stayed pending Court approvalor the confirmation of a plan of reorganization.

(2)   Future minimum lease payments may be reduced aswe complete our review of all executory contracts, including operating leases, anddetermine which we will assume and which we will reject.  Once we reject an operatinglease, we no longer owe the future minimum lease payments, but we may owe damages to theother party.

Farmland also has contingent liabilities and commitments that are notreflected in our Consolidated Balance Sheets.  These contingent liabilities andcommitments primarily include the following:
- letters of credit of $51.6 million (including $17.7 million which is    nonrecourse to Farmland and Farmland's other affiliates) outstanding as of August 31,    2002; 
- Tradigrain has guarantees with banks of $2.6 million as of August 31,    2002, which are nonrecourse to Farmland and Farmland's other affiliates; 
- certain environmental matters that are in preliminary stages and the    timing and extent of actions which governmental authorities may ultimately require are    unknown, but it is reasonably possible that such liabilities could exceed the liability    accrued at August 31, 2002 by approximately $8.5 million; and 
- the total damages related to rejected operating leases will ultimately    depend on the number of operating leases rejected, the total value of future payments    related to those rejected leases, the contract language of each lease and the ability of    the lessor to mitigate damages. 

These contingencies are more fully disclosed in Notes 7 and 13 of theNotes to Consolidated Financial Statements.

 

**Results of Operations for Years Ended August 31, 2000, 2001 and 2002**

Farmland's sales, gross margins and net income depend, to a large extent,on conditions in agriculture and may be volatile due to factors beyond our control, suchas weather, crop failures, federal agricultural programs, currency fluctuations, tariffsand other factors affecting United States imports and exports.  In addition, variousfederal and state regulations to protect the environment encourage farmers to reduce theuse of fertilizers and other chemicals.  Global variables which affect supply, demandand price of crude oil, refined fuels, natural gas, livestock, grain and other commoditiesmay impact our operations.  Historically, changes in the costs of raw materials usedin the manufacture of Farmland's finished products have not necessarily resulted incorresponding changes in the prices at which such products have been sold. Management cannot determine the extent to which the factors mentioned above may impact ourfuture operations.  For example, at times during the last few years, the results ofour crop production business have been adversely affected by a combination of high naturalgas prices and competition from imports.  In addition, earlier this year, use ofnitrogen-based crop nutrients for wheat application was reduced as a result of droughtconditions experienced in Oklahoma and Texas, and use of nitrogen-based crop nutrients forcorn application was reduced as a result of excessively wet weather in the easterncorn-belt.  Also, changes in the prices of crude oil and refined fuels have caused,and will continue to cause, significant variations in the results of our petroleumbusiness.  Farmland's cash flow and net income or loss may be volatile as conditionsaffecting agriculture and markets for our products change. 

The level of operating income in the crop production, petroleum, andrefrigerated foods businesses is, to a significant degree, attributable to the spreadbetween selling prices and raw material costs (natural gas in the case of nitrogen-basedcrop nutrients, crude oil in the case of petroleum products, and live hogs and cattle inthe case of refrigerated foods).  We cannot determine the direction or magnitude towhich these factors will affect our cash flow and net income or loss.

The table below shows the increase (decrease) in sales and income fromcontinuing operations by business segment in each of the years in the three-year periodended 2002, compared with the respective prior year.

 

Change in Net Sales
2001    Compared    with 2000

2002    Compared    with 2001

(Amounts in Millions)
**Increase (Decrease) of    Business Segment Sales:**
   Crop Production
$
(222)
$
(219)
   Petroleum
292 
(745)
   Feed
(567)
(45)
   Refrigerated    Foods
221 
131 
   World Grain
(258)
(1,675)
   Other Operating    Units
(63)

(70)

**Total Increase (Decrease) in    Business Segment Sales**
$
(597)
$
(2,623)
 

Change in Business    Segment Income
2001    Compared    with 2000

2002    Compared    with 2001
(Amounts in Millions)
** (Decrease)    of Business Segment Income:**
   Crop    Production
$
(50)
$
(124)
   Petroleum
49 
(108)
   Feed
(11)
20 
   Refrigerated    Foods
(31)
42 
   World    Grain
(16)
(12)
   Other    Operating Units
(22)

30

 
**Total (Decrease)    in Business Segment Income**
$
(81)
$
(152)
 

**Unallocated Expenses:**
   General and    administrative expenses (increase) decrease
$
27 
$
(20)
   Restructuring    and other charges (increase) decrease
(26)
26 
   Interest    expense (increase) decrease
-0-
(12)
   Interest income    increase (decrease)
1 
(8)
   Other income    (expense) increase (decrease)
7 
(7)
   Equity in net    income of investees increase (decrease)
1 
1 
   Minority owners    interest in net income of subsidiaries
-0-
-0-
   Reorganization    expense (increase) decrease
-0-
(51)
   Cumulative    effect of changes in accounting principles
1 
(1)
   Income tax    benefit increase (decrease)
9 
(33)
**Total (Increase) Decrease in    Unallocated Expenses**
$
20

 
$
(105)

**Total (Decrease) in Net Income**
$
(61)
$
(257)
 

In computing the change of business segment income or loss, income andexpenses not identified to an industry segment and income taxes have been excluded exceptfor income taxes directly related to the discontinued international grain operationspresented in the world grain segment.  See Notes 18 and 23 of the ConsolidatedFinancial Statements.

Following is management's discussion of business segment sales, segmentincome or loss and other factors affecting Farmland's net income during 2000, 2001 and2002.

**Crop Production**

***     Sales***

To enhance the efficiency in marketing crop production products to ourmembers, on January 1, 2000, Farmland, Land O'Lakes, and Cenex Harvest States combinedtheir crop production and crop protection marketing functions into a new venture,Agriliance, LLC.  Farmland now sells most of our manufactured product toAgriliance.  

Sales of the crop production segment decreased $218.8 million, or 27%, in2002 as compared to 2001.  The decline was primarily due to an approximate 26%decrease in average unit selling price for all crop nutrient products combined with a 2%decrease in volume of nitrogen-based plant foods and phosphate-based plant foods. During the year ended August 31, 2001, delivered natural gas prices averaged $4.69 perMmbtu and the January 2001 New York Mercantile Exchange ("NYMEX") price, attimes, exceeded $10 per Mmbtu.  These relatively high natural gas prices causedindustry-wide production of nitrogen-based crop nutrients to be curtailed, resulting inincreased unit selling prices.  During the year ended August 31, 2002, deliverednatural gas prices averaged $2.97 per Mmbtu.  These relatively low natural gas pricesencouraged manufacturers to increase production of nitrogen-based crop nutrients.  Asa result, the average unit selling price for nitrogen-based crop nutrients was 29% lowerduring the fiscal year 2002 as compared to fiscal year 2001.  The decline in sellingprice was partially offset by a 26% decline in cost of production, of which natural gascost is the major component.

Earlier this year, use of nitrogen-based crop nutrients for wheatapplication was reduced as a result of drought conditions experienced in Texas andOklahoma.  During the spring season, application of nitrogen-based crop nutrients forcorn planting was less than forecasted due to wet weather in the eastern corn-belt. Continued dry conditions in the wheat-belt resulted in lower sales during the summermonths.  To better manage our crop nutrient inventories with existing demand, wetemporarily idled part or all of our plants at Beatrice, Nebraska; Dodge City, Kansas;Enid, Oklahoma; and Fort Dodge, Iowa during part of our third and fourth quarters. In an effort to increase our cost efficiency, we have closed our plant in Lawrence,Kansas, which produced high cost UAN and was our oldest and most inefficient plant. We have also closed our plant in Pollock, Louisiana, which was geographically distant fromAgriliance's primary marketing areas in the corn belt and wheat belt. 

Crop production sales in 2001 decreased $221.8 million, or 22%, comparedto 2000.  The decline was primarily due to a 38% decrease in unit sales of nitrogenplant foods and a 66% decline in all other plant food sales.  These decreases werepartly offset by a 46% increase in average unit selling price for nitrogen plant foods anda 34% increase in average selling price for all other plant foods sales.  The primaryreason for this decrease in unit sales is that, prior to August 2000, potash and certainother products were purchased and re-sold by Farmland.   These products are nowpurchased and sold directly by Agriliance.   Lower demand also contributed tothe decline in unit sales as reflected by an industry-wide decrease in nitrogen andphosphate-based plant food sales.  The increase in average unit selling pricesresulted from a significant increase in natural gas prices.  During 2001, theincrease in natural gas prices resulted in higher priced nitrogen-based crop nutrientswithin the United States.  This made the United States market more attractive toforeign producers, resulting in increased imports of nitrogen-based crop nutrients. To better manage our inventory costs, during the year we temporarily curtailed productionof nitrogen-based plant foods at various production plants.

***     Income***

Significant factors which caused the loss of the crop production segmentto increase by $123.9 million to a loss of $189.0 million for the year ended August 31,2002 compared with a loss of $65.1 million in the prior year included:
- reorganization expenses of $9.4 million, primarily related to rejected    executory contracts, were recognized as a result of Farmland's Chapter 11 filing during    fiscal year 2002; 
- during the year ended August 31, 2002, compared with the same period in    the prior year, we incurred $14.8 million additional costs associated with temporarily    idled plants; 
- during the year ended August 31, 2002, $34.7 million was recorded as    asset impairments related to closing manufacturing operations at our Lawrence, Kansas and    Pollock, Louisiana plants; 
- during the year ended August 31, 2002, $6.6 million in additional    environmental accruals were recorded as a result of estimate adjustments and plant    closures; 
- during the year ended August 31, 2002, $23.2 million was recorded as an    impairment as a result of reducing certain crop production investments to net realizable    value; 
- during the year ended August 31, 2001, derivative commodity instruments    associated with idled facilities were sold, resulting in $18.7 million of income    recognized; 
- during the year ended August 31, 2001, a $4.8 million gain was    recognized from the sale of natural gas inventories due to the idled plants; and 
- during the year ended August 31, 2001, a nonrecurring gain of $12.4    million (net of income tax expense of $2.2 million) was recognized as a result of the    change in accounting methods for derivative commodity instruments upon our required    adoption of SFAS 133. 

These factors were partially offset by:
- an increase of $13.0 million in earnings from investees during the year    ended August 31, 2002, compared with the same period in the prior year; and 
- a $6.6 million decrease in interest expense allocated to the crop    production segment during the year ended August 31, 2002, compared with the same period in    the prior year, primarily due to the suspension of interest on subordinated debt and    demand loan securities. 

Significant factors which caused the loss of the crop production segmentto increase by $50.3 million to a loss of $65.1 million for the year ended August 31, 2001compared with a loss of $14.8 million in the prior year included:
- margins decreased $37.0 million primarily as a result of higher per unit    costs of production caused by the increase in the cost of natural gas; 
- during the year ended August 31, 2001, an additional $19.2 million in    unrecovered fixed costs were incurred due to the temporary idling of three of our    facilities in order to better manage our inventory costs; 
- during the year ended August 31, 2001, additional interest expense of    $7.8 million was incurred (see "Interest Expense" for discussion regarding    interest expense); 
- during the year ended August 31, 2001, an $18.9 million decrease in    equity income from investees was primarily due to lower earnings from Agriliance; and 
- during the year ended August 31, 2000, a $49.6 million gain was recorded    due to the sale of a portion of our direct equity investment in the Agriliance venture. 

These factors were partially offset by:
- gains of $38.9 million were related to management of natural gas    positions for the year ended August 31, 2001, which included an increase in income of    $12.4 million (net of income tax expense of $2.2 million) from the change in accounting    methods for derivative instruments; 
- during the year ended August 31, 2001, $5.5 million in startup costs    were incurred related to the gasification plant located in Coffeyville, Kansas, compared    with $35.3 million in the prior year; 
- during the year ended August 31, 2001, compared to the same period in    the prior year, SG&A expenses decreased by $6.6 million; and 
- during the year ended August 31, 2001, $6.3 million (net of income tax    expense of $1.1 million) additional income resulted from a change in our accounting method    for planned major maintenance expenses. 

**Petroleum**

***     Sales***

Sales of the petroleum segment decreased $745.4 million, or approximately44%, in 2002 as compared to 2001.  Approximately $194 million of this sales decreasewas a result of the sale of our approximate 41% ownership of Country Energy, LLC to CenexHarvest States on November 30, 2001.  See "Business and Properties - Business -Petroleum - Marketing" for further discussion.  The remaining decrease wasprimarily related to a 26% decrease in per unit selling prices for gasoline, distillatesand diesel fuels combined with a decrease of 16% in units sold.  The decrease in unitprices for refined fuels was a result of excess supplies across the country that remainedin place for much of the year.  The high inventory levels are a continued result ofdecreased demand after the terrorist attacks on September 11, 2001 and a mild winter thataffected usage of distillate heating oil.  Also, during periods of relatively highnatural gas prices, power plants will tend to switch from using natural gas to fuel oil tomeet their energy requirements.  Natural gas prices were significantly lower duringthe 2001-2002 winter than during the prior winter, resulting in lower demand by powerplants for fuel oil.  Increased demand for distillates used in the production of jetfuels used for military operations was largely offset by a decrease in jet fuel demand bycommercial aircraft.  The decrease in units sold resulted primarily from shutdown ofour Coffeyville, Kansas refinery during March and part of April in order to performplanned major maintenance activities.  These planned major maintenance activities arealso referred to as turnaround.   

Sales of the petroleum segment increased $292.0 million, or 21% in 2001 ascompared to 2000.  The increase is primarily due to an approximate 6% increase inunit sales of refined fuels along with a 13% increase in the average unit sellingprice.  Propane unit sales increased 45% and propane average unit selling pricesincreased 47%.  The refined fuels and propane unit price increases resulted from acolder than normal winter throughout much of the United States combined with low inventorylevels of refined fuels, especially gasoline, and unplanned refinery shutdowns in theMidwest region of the country.

***     Income***

Earnings of the petroleum segment decreased $108.0 million in 2002 to aloss of $48.8 million compared with income of $59.2 million in 2001.  Marginsdecreased $137.4 million primarily due to the narrowing of the spread between crude oilcosts and refined fuel selling prices, referred to as the crack spread.  Although thecrack spread had been very strong during early September, the subsequent decrease indemand and resulting oversupply of refined products forced the crack spread level tofive-year lows during our second quarter and the crack spread remained at a relatively lowlevel through the remainder of 2002.  Margins were also reduced as we were unable toproduce product during the turnaround period and due to inclusion of $16.9 million inturnaround expenses in cost of sales (see "Business Properties - Business - PetroleumRefining").  

Other significant factors affecting petroleum's income included: 
- a pre-tax gain of $18.0 million on the sale of our equity interest in    Country Energy during November 2001; 
- a $7.2 million decrease in SG&A expense as a result of exiting the    petroleum marketing business; and 
- a $13.9 million decrease in net interest expense primarily as a result    of a decrease in working capital resulting from the sale of our share of Country Energy    combined with an overall decrease in interest expense available for allocation.   

These other factors were partially offset by:
- a reduction of $6.6 million in income from investees, primarily as a    result of dissolution of Cooperative Refining; and  
- by a nonrecurring gain of $2.0 million (net of income tax expense of    $0.4 million) recognized in the prior year as a result of the change in accounting methods    for derivative commodity instruments as required to comply with SFAS 133.   

Income of the petroleum segment increased $49.0 million in 2001 to anincome of $59.2 million compared with an income of $10.2 million in 2000.  Theincrease is primarily a result of unusually large spreads between crude oil costs andrefined fuel selling prices that were at ten-year average highs during 2001 for ourregion.  The spread was caused by lower than normal inventory levels throughout thecountry and unplanned refinery shutdowns.  The increase in gross margins of $70.6million was partly a result of the dissolution of Cooperative Refining, LLC, which was 42%owned by Farmland, effective December 31, 2000.  As a result, income previouslyrecognized as equity in income of investees is now recognized as a part of grossmargins.  The increase in gross margins was offset by a $3.6 million increase inSG&A expense, and a decrease in equity in income from investees of $14.7 million,primarily as a result of the dissolution of Cooperative Refining, LLC.

**Feed**

*     **Sales***

In order to enhance the size, scale and market position of our feedoperations, effective October 1, 2000, Farmland and Land O'Lakes combined feed businessesto form a new venture, Land O'Lakes Farmland Feed (LOLFF).  Starting October 1, 2000,we no longer record our feed business sales, SG&A expenses, interest expense, interestincome and other income (expense) in our Consolidated Financial Statements.  Instead,we record only our share of net income (loss) of the venture as equity in net income ofinvestees in our Consolidated Financial Statements.  We recorded only one month'ssales during 2001 and no sales during 2002.

As a result of forming the LOLFF venture, the sales of the feed segment asrecorded in Farmland's financial statements decreased $567.5 million, or approximately 93%in 2001 compared to 2000.

*     **Income***

Income for the feed segment increased $20.0 million in 2002 to an incomeof $17.7 million compared to a loss of $2.3 million during the same period lastyear.  The increase primarily resulted from $16.5 million in proceeds received from asettlement related to vitamin supplements for animal feed, a $3.2 million decrease ininterest expense, and a $0.9 million increase from our share of equity income in LOLFF. 

Income for the feed segment decreased $10.8 million in 2001 to a loss of$2.3 million compared with an income of $8.5 million in 2000.  The decrease wasprimarily due to our share of non-recurring cost associated with LOLFF's restructuring ofits manufacturing facilities combined with reduced margins for the poultry formula feed,Farm and Ranch, and Animal Protein lines of the business.  Manufacturing expensesalso increased due to increased natural gas costs. 

**Refrigerated Foods**

**     *Sales***

Sales in the refrigerated foods segment increased $130.7 million, orapproximately 3%, in 2002 compared with 2001.  This increase was primarily due to anapproximate 9% increase in unit sales volume partially offset by an approximate 6%decrease in unit selling price.  The increase in unit sales volume was primarily dueto increased slaughter levels from a surplus of cattle and hogs ready for market andincreased plant efficiencies.  The number of livestock ready for market hashistorically been cyclical.  We believe livestock supplies in 2003, while adequate,may be tighter than in 2002.  Unit selling prices have declined as a result of acombination of factors including:
- competing proteins on the domestic market due to the Russian import ban    on poultry products; 
- weaker demand from the restaurant and food service industry resulting    from decreased travel following the September 11, 2001 terrorist attacks; and 
- a continued weak Japanese economy, combined with Japanese concerns    regarding Bovine Spongiform Encephalopathy, resulted in reduced export demand from Japan. 

Approximately 9.3% of our refrigerated foods sales during 2002 were to asingle customer.  We believe that we have a satisfactory, long-term relationship withthis customer.  However, a significant reduction in purchases from Farmland by thiscustomer could have a material adverse effect on our financial condition.

Sales in the refrigerated foods segment increased $221.3 million, orapproximately 5%, in 2001.  This increase was primarily due to an 8% increase in unitselling price partially offset by a 3% reduction in unit sales volume.  The reductionin unit sales volume was primarily due to decreased slaughter levels resulting from thesale of our Dubuque, Iowa plant during June 2000 and the closure of our Carroll, Iowaplant during June 2001.  

     ***Income***

Income in the refrigerated foods segment increased by $42.4 million to$60.4 million in 2002 compared with $18.0 million in 2001.  Significant factors whichcaused the income of the refrigerated foods segment to increase for the fiscal year endedAugust 31, 2002 compared to the prior year included:  
- margins increased $29.3 million, primarily as a result of increased    slaughter levels partly offset by a decrease in unit selling prices; 
- during 2002, shutdown costs were reduced by $17.8 million compared with    the same period last year when we permanently closed our Topeka, Kansas processing plant    and temporarily closed our Carroll, Iowa processing plant; 
- during 2002, SG&A expenses were reduced by $3.4 million compared    with the same period last year; and 
- during 2002, we recorded $4.0 million in reimbursements in other income    (expense) related to development of application systems for activated lactoferrin. 

These factors were partially offset by:
- during 2002, earnings from investees decreased by $3.1 million; compared    with the same period last year; 
- during 2002, we realized a loss of $3.1 million on the sale of our 50%    equity interest in Supreme Cattle Feeders, LLC, which operated a feedlot in Liberal,    Kansas; and 
- during 2002, we incurred losses from derivative commodity instruments of    $13.7 million, compared with a loss of $6.2 million (including a nonrecurring loss of $1.6    million, net of income tax benefit of $0.9 million, recognized as a result of the change    in accounting methods for derivative commodity instruments upon our required adoption of    SFAS 133) incurred in the same period last year. 

Income of the refrigerated foods segment decreased $31.4 million in 2001to $18.0 million, compared with income of $49.4 million in 2000.  Significant factorswhich caused the income of refrigerated foods segment to decrease for the fiscal yearended August 31, 2001 compared to the prior year included:
- margins decreased $18.9 million, primarily as a result of decreased    slaughter levels partly offset by a increase in unit selling prices; and 
- during 2001, shutdown costs of $17.8 million were incurred when we    permanently closed our Topeka, Kansas processing plant and temporarily closed our Carroll,    Iowa processing plant, as a result of management's decision to close unprofitable meat    facilities. 

**World Grain**

Effective May 4, 2001, we formed a grain marketing relationship withADM.  ADM/Farmland, Inc., a wholly-owned subsidiary of ADM, purchased our UnitedStates grain inventories and Farmland Atwood, our wholly-owned grain commissionsubsidiary.  ADM/Farmland leases and operates our grain elevators throughout theUnited States.  These leases are in an amount adequate to reimburse us for ourdepreciation and other ownership expenses.  ADM/Farmland obtains its grain from thirdparty sources.  Farmland also shares in 50% of the earnings or losses ofADM/Farmland.  As a result, effective from the date of formation of this venture,sales, cost of sales, SG&A expenses and other income (expense) generated by thisventure are no longer recorded in our Consolidated Statements of Operations.  Ourshare of the net earnings of this venture is now included as a component of equity in netincome of investees.  During the years ended August 31, 2000 and 2001, for thisoperation we recognized the following in our Consolidated Statements of Operations:

 

Year Ended    August 31

2000

2001

(Amounts in    Millions)Sales
$            1,935.0
$           1,677.4Cost of Sales
$            1,878.2
$           1,652.2SG&A expenses
$                 40.9
$                28.4Restructuring and other charges
$                    -0-
$                12.2Other expenses and interest
$                 21.8
$                18.6
 

During February 2002, a decision was made to dispose of, within one year,our international grain trading subsidiaries, Tradigrain, through an orderly liquidationof assets and settlement of liabilities.  Accordingly, the results of ourinternational grain operations, net of tax, are reflected as a single line item,"Discontinued Operations," on our Consolidated Statements of Operations for eachyear in the three years ended August 31, 2002.  

World grain incurred a net loss of $53.4 million for the year ended August31, 2002 compared with a net loss of $41.1 million last year.  Our internationalgrain operations incurred a loss of $37.6 million for the year ended August 31, 2002,compared to a loss of $6.0 million last year.  Prior to our decision to discontinueour international grain operations in February 2002, we had recognized a loss of $14.1million for the six month period ended February 28, 2002, a decrease in income of $20.0million compared to the same period last year, primarily as a result of decreased grossmargins on commodities sold.  Since that time we have been winding down ouroperations by liquidating our inventories, collecting our accounts receivable, paying ourliabilities, selling property, plant and equipment, closing down our trading offices andpaying severance.  In the last six months of this year we have recognized expenses of$23.5 million related to these activities.  Results of our international grainoperations are included in the loss from discontinued operations, net of tax, in ourConsolidated Statements of Operations.  The decrease in income from internationaloperations was partly offset by a $19.4 million improvement, when compared to last year,in our North American operations, which are now a part of ADM/Farmland.  Thisimprovement is primarily the result of improving our cost structure and reducing interestcosts through placing our operations in the ADM/Farmland venture, partly offset byrecognition of potential claims related to railcar leases we rejected prior to August 31,2002.  

World grain income decreased $15.6 million to a loss of $41.1 million in2001 compared with a loss of $25.5 million in 2000.  Our international grainoperations incurred a loss of $6.0 million in 2001 compared with a loss of $19.9 millionin 2000.  During May 2001,  Farmland entered into a grain marketing relationshipwith ADM and sold our grain commission company, Farmland Atwood, to ADM.  Thesetransactions resulted in a charge of $12.2 million during the year, consisting primarilyof elimination of goodwill associated with Farmland Atwood and accrued severance for theaffected employees.  This was the primary reason income of the world grain segmentdecreased $15.6 million, or 62%, in 2001 as compared to 2000.  Also affecting worldgrain's income were reduced gross margins and higher interest costs associated withcarrying grain inventories, partly offset by a reduction of SG&A expenses.

**Other Operating Units**

As a result of our Board's decision to exit non-strategic businesses, wehave significantly reduced the number and scope of businesses that comprise our otheroperating units segment.  Farmers Petroleum, Double Circle, Ampride, SFA and NEA wereretail, convenience and supply stores located in various regions of the country. Most of the stores have been sold or closed and these businesses now consist of thewinding down of operations, including the collection of receivables, the collection ofrents, and the settlement of environmental compliance issues.  The assets ofHeartland Wheat Growers, a wheat gluten manufacturer, were sold during October 2001 andour Mexico City sales office was closed during fiscal year 2001.  These businessesare in the process of winding down.  Grain processing consisted of miscellaneousgrain ventures, most of which have been sold or closed.  Remaining other operatingunits consist of Farmland Insurance Agency, Ceres, and the Print Plant, which provideservices related to insurance, real-estate, and print services, respectively.  During2002 other operating units realized income of $2.1 million compared with a loss of $27.9million in the prior year.  This improvement is primarily a result of our decision inMay 2001 to close Heartland Wheat Growers, our subsidiary that produced wheat gluten at afacility in Russell, Kansas.  When the decision was made to close the facilitybecause of prolonged depressed wheat gluten prices, we recorded an asset impairment of$15.5 million and an accrual for shutdown costs of $4.9 million.  Subsequent to theplant closure, we sold the assets of the plant.  As a result of the sale in October2001, we recognized a gain on the sale of assets of $3.5 million and reversed part of theshutdown accrual in the amount $2.7 million.  Also, there was an approximate $3.0million reduction of operating losses due to the termination of operations of HeartlandWheat Growers and our Mexico City office.  

**Selling, General and Administrative Expenses**

SG&A expenses from continuing operations decreased $23.6 million in2002 compared with 2001.  SG&A expenses directly associated with businesssegments decreased $43.4 million, primarily related to the formation of our Land O'LakesFarmland Feed and ADM/Farmland joint ventures, the dissolution of our Country Energy andCooperative Refining joint ventures and our exiting from certain non-strategicbusinesses.  Unallocated expenses not identified to business segments increased $19.8million primarily as a result of employee-related costs, an increase in general liabilityinsurance costs, and excess railcar lease costs compared with the related railcar subleaseincome.

SG&A expenses from continuing operations decreased $86.4 million in2001 compared with 2000.  SG&A expenses directly associated with businesssegments decreased $59.2 million, primarily related to formation of our Land O'LakesFarmland Feed, ADM/Farmland, and Agriliance joint ventures and the sale of our Dubuque,Iowa meat processing plant.  SG&A expenses not identified to business segmentswere reduced by $27.2 million, primarily as a result of reduced information technology andpersonnel costs.

**Restructuring and Other Charges**

We incurred restructuring and other charges of $51.9 million (currentperiod restructuring costs of $58.2 million less recoveries and reversals related to priorperiod restructuring costs of $6.3 million) for the year ended August 31, 2002, a decreaseof $28.4 million compared with restructuring and other charges of $80.3 million inthe same period last year.  Restructuring and other charges directly associated withbusiness segments decreased by $2.1 million.  Restructuring and other charges notdirectly associated with business segments decreased by $26.3 million, as we recorded acharge in 2001 to write-off a portion of our enterprise-wide integrated software systemassociated with businesses which have been closed, sold or contributed to ventures.
The following is the effect of our restructuring charges (income) on  segment income:
 

Year Ended August      31

2001

2002

(Amounts in      Millions)Crop Production$
-0-$
57.8 Petroleum
2.5 
-0-Feed
-0-
-0-Refrigerated Foods
17.4 
-0-World Grain
12.2 
-0-Other Operating Units
21.9 
(5.9)Unallocated
26.3

 
-0-
Restructuring and other charges$
80.3 $
51.9 
**Interest Expense**

Interest expense from continuing operations decreased $35.4 million in  2002 compared with 2001.  Interest expense directly charged to the business segments  decreased $47.3 million.  The decrease in interest expense is primarily a result of  the following:
- interest expense from bank borrowings decreased $25.0 million due to a      decrease in our average borrowing rate and a decrease in our average borrowings, primarily      as a result of lower average receivables and inventory (primarily as a result of exiting      our domestic grain operations and the formation of ADM/Farmland in May 2001) compared with      the previous year; 
- interest expense from our unsecured debt decreased $16.3 million due to      redemptions of debt securities that took place in the first nine months of 2002;  
- we have not accrued interest on our unsecured debt subsequent to the      Petition Date (such unaccrued interest totaled approximately $12 million as of August 31,      2002) since, under bankruptcy law, payment of interest on unsecured debt has been stayed;      and 
- partially offset by $6.0 million of interest expense related to      settlement of a 1992 federal income tax audit. 

Interest expense from continuing operations increased $10.3 million in  2001 compared with 2000 primarily due to increased financing to support grain inventories  and receivables, an increase in our average borrowing rate, and the amortization of costs  related to establishing our new senior secured credit facility.  Interest expense  directly charged to segments increased $10.3 million.

**Other Income (Expense)**

Other, income (expense) decreased $35.5 million in 2002 compared to  2001.  Other income (expense) directly associated with business segments decreased  $28.5 million, as more fully described in the above business segment discussions.   Other income (expense) that is not directly associated with business segments decreased  $7.0 million, primarily due to a $4.4 million gain on the sale of our 50% ownership in One  System Group, a provider of information services and a $1.5 million gain on the sale of  our approximate 25% ownership in Vantage Point Network, a provider of information services  to production agriculture, both recognized during the same period last year.

Other income (expense) decreased $7.0 million in 2001 compared with  2000.  Other income (expense) directly associated with business segments decreased  $14.3 million, as more fully described in the above business segment discussions.   Other income (expense) that is not associated with business segments increased $7.3  million, primarily due to a $4.4 million gain on the sale of our 50% ownership in One  System Group and a $1.5 million gain on the sale of our approximate 25% ownership in  Vantage Point Network.

**Income Tax Benefit (Expense)**

Income tax expense from continuing operations increased $33.1 million to a  tax expense of $5.5 million in 2002 compared with a tax benefit from continuing operations  (before $3.3 million of income tax expense applicable to the cumulative effect of changes  in accounting principles) of $27.6 million in 2001.  The increase is primarily due  to:
- our assessment that it is more likely than not that we will be unable to      utilize a substantial portion of our net operating loss carryforward and, accordingly, we      increased our valuation allowance; and 
- as a result of our bankruptcy, we determined that it is unlikely we will      redeem our nonqualified equities and, accordingly, we wrote-off the tax benefit      attributable to these nonqualified equities. 

Income tax benefits from continuing operations increased $9.5 million,  from a tax benefit of $18.1 million in 2000 compared with a tax benefit of $27.6 million  in 2001, primarily as a result of the increase in our loss from continuing operations,  partially offset by the establishment of a valuation allowance to reduce our net operating  loss carryforward to its estimated net realizable value and the recognition of certain  expenses, primarily related to goodwill impairments, that were not deductible for tax  purposes.

**Reorganization Expenses**

During 2002, we recognized $69.1 million in reorganization expenses  directly associated with the Chapter 11 proceedings.  Such costs primarily include  $29.7 million for the recognition of asset impairments related to goodwill, property,  plant and equipment, and other assets associated with businesses that will be closed or  discontinued, a $24.4 million charge to expense for the remaining balances of deferred  debt costs, $14.2 million for damages on rejected executory contracts, and $9.7 million  for legal and professional fees attributable to the bankruptcy filing.  These costs  are partially offset by a $8.7 million reduction in SF Services warrants outstanding, and  a $1.0 million gain on settlement with vendors.  See Note 17 "Reorganization  expenses" in the accompanying Notes to Consolidated Financial Statements.  

**Capital Expenditures**

See "Business and Properties - Business - Capital Expenditures and  Investments in Ventures." 

**Matters Involving the Environment**

Farmland is subject to various stringent federal, state and local  environmental laws and regulations, including those governing the use, storage, discharge  and disposal of hazardous materials, as we use hazardous substances and generate hazardous  wastes in the ordinary course of our manufacturing processes.  See "Business -  Governmental Regulation - Environmental Regulations."  Liabilities related to  remediation of contaminated properties are recognized when the related costs are probable  and can be reasonably estimated.  Estimates of these costs are based upon currently  available facts, existing technology, undiscounted site specific costs and currently  enacted laws and regulations.  In reporting environmental liabilities, no offset is  made for potential recoveries.  Such liabilities include estimates of Farmland's  share of costs attributable to potentially responsible parties which are insolvent or  otherwise unable to pay.  All liabilities are monitored and adjusted regularly as new  facts or changes in law or technology occur. 

Farmland wholly or jointly owns or operates grain elevators and  manufacturing properties and has potential responsibility for environmental conditions at  a number of former manufacturing facilities and at waste disposal facilities operated by  third parties.  Farmland also has been identified by the EPA, as a potentially  responsible party ("PRP") under the federal Comprehensive Environmental  Response, Compensation and Liability Act of 1980 ("CERCLA") at various National  Priority List sites and has unresolved liability with respect to the past disposal of  hazardous substances at four such sites.  CERCLA may impose joint and several  liability on certain statutory classes of persons for the costs of investigation and  remediation of contaminated properties, regardless of fault or the legality of the  original disposal.  These persons include the present and former owners or operators  of a contaminated property and companies that generated, disposed of, or arranged for the  disposal of hazardous substances found at the property.  We are investigating or  remediating contamination at 51 properties under various state and federal hazardous waste  management laws.  During 2000, 2001 and 2002, we paid approximately $2.3 million,  $1.2 million and $6.1 million, respectively, for environmental investigation and  remediation. 

Farmland currently is aware of probable obligations for environmental  matters at a number of properties.  As of August 31, 2002, we had an environmental  accrual in our Consolidated Balance Sheet for probable and reasonably estimatable costs  for remediation of contaminated property of $20.0 million. We periodically review and, as  appropriate, revise our environmental accruals.  Based on current information and  regulatory requirements, we believe that the accruals established for environmental  expenditures are adequate. Farmland has also recorded, as a receivable, approximately $0.2  million of estimated, probable insurance proceeds related to an environmental issue which  has been remediated.

Some environmental matters are in preliminary stages and the timing,  extent and costs of actions which governmental authorities may require are currently  unknown.  As a result, certain costs of addressing environmental matters are either  not probable or not reasonably estimable and, therefore, have not been accrued.  In  management's opinion, it is reasonably possible that Farmland may incur $8.5 million of  costs in addition to the $20.0 million which has been accrued.

Under the Resource Conservation Recovery Act of 1976 (''RCRA''), Farmland  has four closure and four post-closure plans in place for five locations. Closure and  post-closure plans also are in place for four landfills and two injection wells as  required by state regulations.  It is reasonably possible that such closure and  post-closure costs may total $10.0 million of which $7.3 million has been accrued at  August 31, 2002 (and are in addition to the $20.0 million accrued and the $8.5 million  discussed in the prior paragraphs).  These liabilities are accrued when plans for  termination of plant operations are made.  During the year ended August 31, 2002, a  determination was made to close our fertilizer plants at Pollock, Louisiana and Lawrence,  Kansas.  As a result, we accrued $7.0 million as an estimate for closure costs  related to these plants.  These closure costs are included in other net expense in  our accompanying Consolidated Statements of Operations.  Environmental exit costs  have not been accrued for locations at which operations are being conducted and for which  we do not plan to terminate operations in the foreseeable future.

In November 1998, there was a release of petroleum into the Verdigris  River near Coffeyville, Kansas, from a break in a section of Farmland's pipeline  facilities.  Farmland committed extensive resources to address the release and we  believe there has been no lasting impact on the environment.  However, in April 2001,  Farmland received an EPA demand for civil penalty associated with the release.   Although the final penalty amount to be assessed still has not been decided, Farmland  believes the matter ultimately will be resolved for an immaterial amount which has been  accrued as of August 31, 2002.

Protection of the environment requires us to incur expenditures for  equipment or processes.  These expenditures may impact our future net income and cash  flows.  The EPA has issued new rules limiting sulfur in gasoline to 30 parts per  million and in diesel fuel to 15 parts per million.  The rules affecting gasoline  have a January 1, 2004 compliance date.  The EPA has issued Farmland a regulatory  extension of the gasoline deadline until January 1, 2008.  The rules affecting diesel  fuel have a June 1, 2006 compliance date.  Furthermore, Congress is considering  legislation which may result in classification of Farmland as a small refiner.   Classification as a small refiner may provide Farmland with greater flexibility in meeting  the low sulfur requirements.  Based on information currently available, we anticipate  that expenditures of between $75 million and $85 million will be required to achieve  compliance with these new rules.  Our ability to make these expenditures is  contingent on our ability to successfully implement a plan of reorganization and to  arrange adequate financing.  There can be no assurance that we will be able to  successfully implement a plan of reorganization or, if a plan of reorganization is  successfully implemented, that we can arrange adequate financing to fund the capital  expenditures necessary to bring the refinery into compliance with the EPA's low sulfur  rules.  In such circumstances, if we are unable to sell the refinery, we will explore  all viable options, including additional discussions with the EPA to delay the required  implementation date, but ultimately we may determine that we should cease refining  operations and close the refinery.

Environmental expenditures are capitalized when such expenditures provide  future economic benefits. In 2000, 2001 and 2002, Farmland had capital expenditures of  approximately $6.8 million, $0.7 million and $0.8  million, respectively, to improve  our environmental compliance and the efficiency of our operations.  

Management believes we currently are in substantial compliance with  existing environmental rules and regulations.  There can be no assurance that the  environmental matters described above or environmental matters which may develop in the  future will not have a material adverse effect on our business, financial condition or  results of operations.

**Recent Accounting Pronouncements**

SFAS No. 142 "Goodwill and Other Intangible Assets" was issued  during June 2001 by the FASB.  On adoption of this standard, goodwill and other  intangible assets with an indefinite life will no longer be amortized; however, both  goodwill and other intangible assets are tested annually for impairment.  For  goodwill and intangible assets arising out of business combinations with non-cooperative  enterprises, SFAS No. 142, will be effective for fiscal years beginning after December 15,  2001 (our fiscal year 2003).  For goodwill and other intangible assets arising out of  business combination with cooperatives, implementation of SFAS No. 142 is delayed pending  additional interpretive guidance from the FASB.  At August 31, 2002 the carrying  value of goodwill in our Consolidated Balance Sheets was $28.9 million.  For the year  ended August 31, 2002, Farmland recognized goodwill amortization of $1.1 million arising  from business combinations with non-cooperatives and $2.1 million from business  combinations with cooperatives.  As of September 1, 2002 (the beginning of our fiscal  year 2003), Farmland adopted this statement for goodwill resulting from business  combinations with non-cooperatives.  We do not anticipate any material impairment of  goodwill as a result of adoption of SFAS No. 142 for business combinations with  non-cooperative companies.  

SFAS No. 143 "Accounting for Asset Retirement Obligations" was  issued during June 2001 by the FASB.  This statement addresses financial accounting  and reporting for obligations associated with the retirement of tangible long-lived assets  and the associated retirement costs.  The standard applies to legal obligations  associated with the retirement of long-lived assets that result from the acquisition,  construction, development and (or) normal use of the asset.

SFAS No. 143 requires that the fair value of a liability for an asset  retirement obligation be recognized in the period in which it is incurred if a reasonable  estimate of fair value can be made.  The fair value of the liability is added to the  carrying amount of the associated asset and this additional carrying amount is depreciated  over the life of the asset.  The liability is accreted at the end of each period  through charges to operating expense.  If the obligation is settled for other than  the carrying amount of the liability, Farmland will recognize a gain or loss on  settlement.

Farmland is required and plans to adopt the provisions of SFAS No. 143  effective September 1, 2002 (our fiscal year 2003).  We do not anticipate that  adoption of this statement will have a material effect on our financial position or  results of operations.

SFAS No. 144 "Accounting for the Impairment or Disposal of Long-Lived  Assets" was issued during October 2001 by the FASB.  This statement addresses  financial accounting and reporting for the impairment or disposal of long-lived  assets.  While this statement supersedes SFAS No. 121, "Accounting for  Impairment of Long-Lived Assets and Long-Lived Assets to be Disposed of," it retains  many of the fundamental provisions of that statement.

This statement also supersedes the accounting and reporting provisions of  APB Opinion No. 30, "Reporting the Results of Operations - Reporting the Effects of  Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring  Events and Transactions", for the disposal of a segment of a business.  However,  it retains the requirement in Opinion No. 30 to report separately discontinued operations  and extends that reporting to a component of an entity that either has been disposed of  (by sale, abandonment, or in a distribution to owners) or is classified as held for  sale.  

Farmland is required and plans to adopt the provisions of SFAS No. 144  effective for fiscal years beginning after December 15, 2001 (our fiscal year 2003).   We do not anticipate that adoption of this statement will have a material effect on our  financial statements and results of operations; however, as we continue our strategy of  repositioning and selling assets, additional businesses may be reported as discontinued  operations pursuant to SFAS No. 144.

SFAS No. 146 "Accounting for Costs Associated with Exit or  Disposal  Activities" was issued during June 2002 by the FASB.  This  statement addresses financial accounting and reporting for costs associated with exit or  disposal activities and nullified Emerging issues Task Force (EITF) Issue No. 94-3.   Under Issue 94-3, a liability for an exit cost was recognized at the date of an entity's  commitment to an exit plan.  However, SFAS No. 146 concludes that a commitment to a  plan, by itself, does not create a present obligation to others that meets the definition  of a liability.  Therefore, SFAS No. 146 requires that a liability for a cost  associated with an exit or disposal activity be recognized and measured initially at fair  value only when the liability is incurred.  The provisions of this Statement are  effective for exit or disposal activities that are initiated after December 31,  2002.  Previously issued financial statements may not be restated.  We do not  anticipate that adoption of this statement will have a material impact on our financial  statements and results of operations.

**Cautionary Statement for Purposes of the "Safe Harbor"  Provisions of the Private Securities Litigation Reform Act of 1995**

Farmland is including the following cautionary statement in this Annual  Report to make applicable and take advantage of the "safe harbor" provisions of  the Private Securities Litigation Reform Act of 1995 for any forward-looking statement  made by, or on behalf of, Farmland.  The factors identified in this cautionary  statement are important factors (but are not necessarily all of the potentially important  factors) that could cause actual results to differ materially from those expressed in any  forward-looking statement made by, or on behalf of, Farmland.  Where any such  forward-looking statement includes a statement of the assumptions or basis underlying such  forward-looking statement, Farmland cautions that, while it believes such assumptions or  basis to be reasonable and makes them in good faith, the assumed facts or basis almost  always vary from actual results and the differences between the assumed facts or basis and  actual results can be material, depending upon the circumstances.  Where, in any  forward-looking statement, Farmland, or its management, expresses an expectation or belief  as to future results, the expectation or belief is expressed in good faith and believed to  have a reasonable basis, but there can be no assurance that the statement of expectation  or belief will result or be achieved or accomplished.  Such forward looking  statements include, without limitation, statements regarding the seasonal effects upon the  business, cost of raw materials, the anticipated expenditures for environmental  remediation, the potential capital expenditures required to comply with recently enacted  regulations related to low sulfur gasoline and diesel fuel, the level of capital  expenditures and monetary sanctions which will be required as a result of EPA proceedings,  the quantity of nitrogen-based crop nutrients imported into the United States, our ability  to maintain satisfactory relationships with major customers, Court approval of a plan of  reorganization, our ability to successfully implement any Court approved plan of  reorganization, the adequacy of the DIP Credit Facility to satisfy our liquidity  requirements, our ability to comply with the covenants contained in the DIP Credit  Facility, our ability to sell assets held for sale at their estimated net realizable  value, our ability to realize our deferred tax assets, the effect on Farmland if  legislation prohibiting the ownership of livestock by meat packers is adopted, the use of  lactoferrin on a commercial basis, and our ability to liquidate our Tradigrain operation  without incurring future losses.  Discussion containing such forward-looking  statements is found in the material set forth under "Business and Properties"  (including, without limitation, "Business Risk Factors"), "Management's  Discussion and Analysis of Financial Condition and Results of Operations" and  "Notes to Consolidated Financial Statements", as well as within this Form 10-K  generally.

Taking into account the foregoing, the following are identified as  important factors that could cause actual results to differ materially from those  expressed in any forward-looking statement made by, or on behalf of, Farmland:

1.       Weather patterns (flood, drought,  frost, etc.) or crop failure.

2.       Federal or state regulations  regarding agricultural programs and production efficiencies.

3.       Federal or state regulations  regarding the amounts of fertilizer and other chemical applications used by farmers.

4.       Factors affecting the export of  United States agricultural produce (including foreign trade and monetary policies, laws  and regulations, political and governmental changes, inflation and exchange rates, taxes,  operating conditions and world demand).

5.       Factors affecting supply, demand  and price of crude oil, refined fuels, natural gas and other commodities.

 

6.       Regulatory delays and other  unforeseeable obstacles beyond our control that may affect growth strategies through  unification, acquisitions and investments in ventures.

7.       Competitors in various segments  which may be larger than Farmland, offer more varied products or possess greater  resources.

8.       Technological changes that are more  difficult or expensive to implement than anticipated.

9.       Unusual or unexpected events such  as, among other things, litigation settlements, adverse rulings or judgments and  environmental remediation costs in excess of amounts accrued.

10.   Material adverse changes in financial, banking or capital  markets.

11.   Federal or state regulations regarding environmental  matters.

12.   Terrorist attacks which may disrupt the financial and  credit markets and may negatively impact the United States economy and other economies.

13.   The factors identified in "Business and Properties -  Business - Business Risk Factors".

 

**ITEM 7A.        Quantitative  and qualitative disclosures about Market Risk**

 

**Sensitivity Analysis**

Farmland is exposed to various market risks, including commodity price  risk, foreign currency risk and interest rate risk.  To manage the volatility related  to these risks, we enter into various derivative transactions pursuant to our policies in  areas such as counterparty exposure and hedging practices.  Generally, all derivative  instruments held by Farmland are intended to serve as economic hedges, although they may  not be designated as accounting hedges.  Commodities to which we currently have   risk exposure include:  feed grains, soybean meal, cattle, hogs, pork bellies,  natural gas, crop nutrient products, crude oil and refined fuels.  Farmland also has  risk exposure to changes in interest rates and changes in the exchange rate of certain  foreign currencies, primarily the Euro.  Farmland maintains risk management control  systems to monitor its commodity risks and the offsetting hedge positions.

The following table presents one measure of market risk exposure using  sensitivity analysis.  Market risk exposure is defined as the change in the fair  value of the derivative commodity instruments assuming a hypothetical change of 10% in  market prices.  Actual changes in commodity market prices may differ from  hypothetical changes.  Fair value was determined for derivative commodity contracts  using the average quoted market price for the three near-term contract periods combined  with Farmland's net position by commodity at year-end.  The market risk exposure  excludes the underlying positions that are being economically hedged.  The underlying  commodities hedged have a high inverse correlation to price changes of the derivative  commodity instruments.

Effect of 10% Change in Fair      Value as of August 31

(Amounts in Millions)
**Derivative Commodity Contracts:**
2001
2002
Grains:
   Trading
$  15.8
$   0.7 
Energy:
   Trading
$   1.0
$     -0-
   Other than trading
$   1.2
$     -0-
Meats:
   Trading
$   2.1
$   2.9 
Farmland's overall market risk exposure, as measured using  sensitivity analysis, has been materially reduced since August 31, 2001 primarily as a  result of our domestic grain alliance with ADM/Farmland and our decision to discontinue  our international grain trading subsidiaries.  Also, subsequent to the Petition Date,  we are now purchasing crude approximately one week prior to when the crude is required at  the refinery for processing.  This short delivery time reduces our exposure to price  volatility for the raw materials.  See "Business and Properties - Petroleum -  Raw Materials."

Farmland has used, and may in the future use, interest rate swaps to hedge  a portion of our variable interest rate exposure and foreign currency forward contracts to  hedge our exposure related to certain foreign currency denominated transactions.   Prior to the Petition Date, Farmland had fair value exposure to interest rate risk as a  result of our fixed rate subordinated debt and demand loan securities.  These bonds  are subject to compromise and, as of the Petition Date, we ceased accruing and paying  interest on these bonds.  As a result we have very limited fair value exposure to  interest rate risk as of August 31, 2002.  Assuming an adverse interest rate movement  of 100 basis points the impact on fair value of interest positions held at August 31, 2001  and 2002 would be $33.8 million and zero, respectively.  Also, as a result of  discontinuing our international grain trading subsidiaries, we did not have any open  foreign currency positions as of August 31, 2002.  Assuming an adverse movement in  the foreign currency spot price of 10%, the impact on fair value of currency positions  held at August 31, 2001 and 2002 would be $3.3 million and $0.0 million,  respectively.  

Market risk on other than trading transactions is not material to our  results of operations or financial position, as we have offsetting physical  positions.  The market risk of trading positions is unlikely to have a material  impact on our financial position, but could have a material impact on our results of  operations in a particular fiscal period.

**ITEM 8.     FINANCIAL STATEMENTS AND  SUPPLEMENTARY DATA**

**INDEX TO FARMLAND CONSOLIDATED FINANCIAL STATEMENTS**

Independent Auditors' Report
46
Consolidated Balance Sheets, August 31, 2001      and 2002
47
Consolidated Statements of Operations for      each of the       years in the three-year period ended August 31, 2002
      49
Consolidated Statements of Cash Flows for      each of the       years in the three-year period ended August 31, 2002
      50
Consolidated Statements of Capital Shares and      Equities      for each of the years in the three-year period ended       August 31, 2002
      52
Notes to Consolidated Financial Statements
53
 

 

 

**INDEPENDENT AUDITORS' REPORT**

The Board of Directors  Farmland Industries, Inc.:

We have audited the accompanying Consolidated Balance Sheets of Farmland  Industries, Inc. and subsidiaries ("the Company") as of August 31, 2001 and  2002, and the related Consolidated Statements of Operations, Cash Flows and Capital Shares  and Equities for each of the years in the three-year period ended August 31,  2002.  These Consolidated Financial Statements are the responsibility of the  Company's management.  Our responsibility is to express an opinion on these  Consolidated Financial Statements based on our audits.

We conducted our audits in accordance with auditing standards generally  accepted in the United States of America.  Those standards require that we plan and  perform the audit to obtain reasonable assurance about whether the financial statements  are free of material misstatement.  An audit includes examining, on a test basis,  evidence supporting the amounts and disclosures in the financial statements.  An  audit also includes assessing the accounting principles used and significant estimates  made by management, as well as evaluating the overall financial statement  presentation.  We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the Consolidated Financial Statements referred to above  present fairly, in all material respects, the financial position of Farmland Industries,  Inc. and subsidiaries as of August 31, 2001 and 2002, and the results of their operations  and their cash flows for each of the years in the three-year period ended  August 31, 2002, in conformity with accounting principles generally accepted in  the United States of America.

These Financial Statements have been prepared assuming that the Company  will continue as a going concern.  As discussed in Note 1, the Company has suffered  recurring losses and because of insufficient liquidity, Farmland Industries, Inc. and four  of its subsidiaries ("Debtors") filed voluntary petitions for protection under  Chapter 11 of the United States Bankruptcy Code ("Code") on May 31, 2002.   The Debtors are currently being operated as debtors-in-possession under the Code and have  filed, on November 27, 2002, a plan of reorganization as described in Note 1.     However, the plan of reorganization, as filed, may not be sufficient to avoid an event of  default under Farmland's DIP Credit Facility.  Management's plans in regard to its  plan of reorganization, which is subject to approval by the various constituencies and  confirmation by the Court, are also described in Note 1.  These matters raise  substantial doubt about the Company's ability to continue as a going concern. The  Consolidated Financial Statements do not include any adjustments that might result from  the outcome of these uncertainties.

As discussed in Note 11 to the Consolidated Financial Statements, Farmland  changed its method of accounting for derivative instruments and hedging activities in  2001.  As discussed in Note 19 to the Consolidated Financial Statements, Farmland  changed its method of accounting for planned major maintenance costs from the  accrue-in-advance method to the direct expense method in 2001.  

 

KPMG LLP

Kansas City, Missouri  November 27, 2002
****FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES(Debtors-in-Possession)CONSOLIDATED BALANCE SHEETS****ASSETS**

August 31

2001
2002
(Amounts in Thousands)
Current Assets:
   Accounts    receivable - trade (net of allowance for doubtful           accounts of $16,323 at August 31, 2001 and $23,934 at           August 31, 2002) (Notes 20 and 22)
    $     352,956
    $      288,931
   Inventories    (Note 3)
539,275
337,222
   Deferred    income taxes (Note 16)
63,160
51,495
   Other    current assets
90,370
64,633
   Current    assets from discontinued operations (Note 18)
307,083

57,164

      Total    Current Assets
$  1,352,844

$        799,445

Investments and Long-term    Receivables (Note 4)
$     371,358

$        347,008

Property, Plant and    Equipment (Note 5):
   Property,    plant and equipment, at cost
$  1,679,313
$    1,900,047
   Less    accumulated depreciation and amortization
947,693

994,288

   Net    Property, Plant and Equipment
$     731,620

$        905,759

Other Assets
238,994

127,379

Long-Term assets from    discontinued operations (Note 18)
$       32,728

$            2,052

 

 
Total Assets
$ 2,727,544    ==========
$  2,181,643    ==========
 

 

                               

See accompanying Notes to Consolidated Financial Statements.
****FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES(Debtors-in-Possession)CONSOLIDATED BALANCE SHEETSLIABILITIES AND EQUITIES**

August 31

2001
2002
(Amounts in Thousands)
Current Liabilities: 
   Checks    and drafts outstanding
$            10,256 
$          23,264 
   Short-term    notes payable (Note 7)
255,856 
-0-
   Current    maturities of long-term debt (Note 7)
45,722 
323,300 
   Accounts    payable - trade (Note 22)
264,809 
75,418 
   Accumulated    interest on subordinated securities
67,795 
-0-
   Other    current liabilities
220,989 
115,863 
   Current    liabilities from discontinued operations (Note 18)
279,903

 
35,120

 
      Total    Current Liabilities
$       1,145,330 
$           572,965 
Liabilities Subject to    Compromise (Note 6)
$                       -0-

$           912,887

 
Long-term Liabilities:
   Long-term    borrowings (excluding current maturities) (Note 7)
$          700,996 
$           139,869 
   Other    long-term liabilities
38,702 
24,637 
   Long-term    liabilities from discontinued operations (Note 18)
9,980

 
-0-

      Total    Long-term Liabilities
$          749,678

 
$           164,506

 
Deferred Income Taxes    (Note 16)
$            40,701

$           59,422

 
Minority Owners' Equity in    Subsidiaries (Note 8)
$            29,311

 
$             42,553

 
Capital Shares and    Equities (Note 9):
   Preferred    shares, authorized 8,000,000 shares, 8% Series A cumulative redeemable preferred shares,    stated at redemption value, $50 per share, 2,000,000 shares issued and outstanding
    $          100,000  
 

 
         $           100,000 
   Common    shares, $25 par value -- authorized 50,000,000 shares,      20,960,255 shares issued and outstanding       (21,102,505 shares in 2001)
    527,563 
    524,006 
   Associate    member common shares (nonvoting),      $25 par value -- authorized 2,000,000 shares,    1,072,510          shares issued and outstanding (1,119,627 shares in    2001)
    27,991 
    26,813 
   Accumulated    other comprehensive income (net of deferred tax      benefit of $3,806 in  2001 and deferred tax    expense of $558 in      2002) (Notes 10 and 11)
    (21,342)
    3,907 
   Earned    surplus (deficit) and other equities
128,312

 
(225,416)

      Total    Capital Shares and Equities
$          762,524

$           429,310

Contingent Liabilities and    Commitments (Note 13)
Total Liabilities and    Equities
$       2,727,544**=========== **
$        2,181,643    =========== 
                       

See accompanying Notes to Consolidated Financial Statements.

**FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES(Debtors-in-Possession)CONSOLIDATED STATEMENTS OF OPERATIONS**

 

Year Ended August 31

2000
2001
2002
(Amounts in Thousands) 
Sales
$9,794,575 
$         9,197,314 
$       6,574,004 
Cost of sales
9,332,978 

8,803,451

 
6,330,287

 
Gross income
$461,597 
$            393,863 
$          243,717 
Selling, general and administrative    expenses
(449,601) 
(363,210) 
(339,599) 
Restructuring and other charges (Note    14)
-0-
(80,325) 
(51,876) 
Interest expense (Note 7)
(107,980) 
(118,237) 
(82,886) 
Interest income
9,877 
12,535 
251 
Other income (expense) (Note 15)
26,695 
19,677 
(15,804)
Equity in net income of investees    (Note 4)
56,891 
27,457 
34,124 
Minority owners' interest in net    income 
   of subsidiaries
(24,996)
(23,164)
(22,404)
Reorganization expense (Note 17)
-0-

-0-

(69,114)
Loss from continuing operations before  income    tax benefit (expense) and cumulative effect of changes in accounting principles
$ (27,517)
$ (131,404)
$  (303,591)
Income tax benefit (expense) (Note16)
18,136 

27,619 

 
(5,521)

Loss from continuing operations before    cumulative effect of changes        in accounting principles.
    $ (9,381)
    $  (103,785)
    $  (309,112)
Discontinued operations (Note 18):       Loss from operations of discontinued international           grain division (net of applicable income tax benefit    of          $3,346 in 2000, income tax benefit of $159 in          2001, and income tax expense of $861 in 2002)
    (19,869)
    (5,977) 
    (14,164)
   Loss on disposal of    international grain division (net of      applicable  income tax expense of $2,562 in    2002)
    -0-

    -0-

    (23,470)

Total discontinued operations
$       (19,869)

$              (5,977)

$           (37,634)

Loss before cumulative effect of    changes in        accounting principles
    $    (29,250)
    $          (109,762)
    $         (346,746)
Cumulative effect of changes in    accounting for derivative financial instruments and planned major  maintenance costs,    net of applicable income tax  expense of $3,333 in 2001(Notes 11 and 19)
    -0-

    19,776

 
    -0-

Net loss
$            (29,250)    ============
$            (89,986)    ============
$         (346,746)    ===========
Pro forma net loss assuming use of the    direct expense method of accounting for planned major maintenance costs (Note 19)
    $            (29,615)    ============
$            (96,256)    ============
    $         (346,746)    ===========
                       

See accompanying Notes to Consolidated Financial Statements.

**FARMLAND INDUSTRIES,    INC. AND SUBSIDIARIES**
**(Debtors-in-Possession)**
**CONSOLIDATED    STATEMENTS OF CASH FLOWS**
Year Ended August 31

2000
2001
2002
(Amounts in Thousands)
CASH FLOWS FROM OPERATING    ACTIVITIES:
Net loss
$     (29,250)
$     (89,986)
(346,746)
Reorganization expense    (Note 17)
-0-
-0-
 69,114 
Adjustments to reconcile    net loss to net cash provided       by operating activities:
   Depreciation    and amortization
108,126 
116,291 
118,204 
   Asset    impairment charges
-0-
66,954 
66,378 
   Equity    in net income of investees (Note 4)
(56,891)
(27,457)
(34,124)
   Deferred    tax (benefit) expense (Note 16)
(5,978)
2,465 
30,386 
   Other
(30,470)
34,976 
5,359 
   Changes    in assets and liabilities:
      Accounts    receivable
54,211 
186,953 
234,789 
      Inventories
(45,737)
288,778 
241,326 
      Other    assets
(11,214)
(362)
83,200 
      Accounts    payable
(118,010)
(2,974)
(12,125)
      Other    liabilities
155,960

 
(148,827)

(51,424)

Net cash provided by    operating activities       before reorganization items
    $      20,747  
    $     426,811 
    $     404,337 
REORGANIZATION ITEMS:
   Reorganization    expense (Note 17)
$              -0-
$               -0-
$      (69,114)
   Adjustments    for non-cash items:
      Reduction    in SF Services warrant expense (Note 9)
-0-
-0-
(8,689)
      Gain    on settlement with customers and vendors
-0-
-0-
(976)
      Changes    in accrual for reorganization expense
-0-
-0-
21,664 
      Asset    impairment charges
-0-

-0-

53,977

 
Net cash used in    reorganization items
$                  -0-

$                 -0-

$ (3,138)

Net cash provided by    operating activities
$      20,747 

$     426,811

 
$     401,199

 
CASH FLOWS FROM INVESTING    ACTIVITIES:
Capital expenditures
$   (100,865)
$   (107,414)
$    (272,197)
Distributions from joint    ventures
58,962 
28,774 
16,223 
Acquisition of investments    and notes receivable
(36,568)
(28,087)
(2,999)
Acquisition of other    long-term assets
(35,081)
(24,194)
(1,947)
Proceeds from redemption    of patronage equities
3,123 
-0-
2,898 
Proceeds from sale of    investments and
   collection    of notes receivable
93,530 
32,046 
44,301 
Proceeds from sale of    fixed assets
16,825

 
14,445

27,667

 
Net cash used in investing    activities
$            (74)

$      (84,430)

$    (186,054)
                                                             
See accompanying Notes to Consolidated Financial    Statements.

 

 
**FARMLAND INDUSTRIES,    INC. AND SUBSIDIARIES**
**(Debtors-in-Possession)**
**CONSOLIDATED    STATEMENTS OF CASH FLOWS (continued)**
Year Ended August 31
2000
2001
2002
(Amounts in Thousands)
CASH FLOWS FROM FINANCING    ACTIVITIES:
Payments of patronage    refunds
$         (6,054)
$                -0-
$               -0-
Payments of dividends    (Note 9)
(8,000)
(8,000)
(4,000)
Proceeds from bank loans    and notes payable
3,354,809 
5,287,632 
2,101,162 
Payments on bank loans and    notes payable
(3,447,962)
(5,510,711)
(2,150,389)
Proceeds from issuance of    subordinated debt certificates
101,786 
15,328 
-0-
Payments for redemption of    subordinated debt certificates
(40,538)
(48,641)
(59,358)
Debt issuance cost
(18,888)
(7,404)
(17,431)
Net increase (decrease) in    checks and drafts outstanding
59,671 
(19,159)
(79,743)
Partner distributions
(16,204)
(43,446)
-0-
Net increase (decrease) in    demand loan certificates
1,045 
(8,035)
(5,661)
Other increase (decrease)
(338)
55 
275 
Net cash used in financing    activities
$       (20,673)
$     (342,381)
$    (215,145)
Net decrease in cash and    cash equivalents
$                -0-
$                -0-
$               -0-
Cash and cash equivalents    at beginning of period
-0-
-0-
-0-
Cash and cash equivalents    at end of period
$                -0-
$                -0-
$               -0-
SUPPLEMENTAL SCHEDULE OF    CASH PAID FOR INTEREST AND INCOME TAXES:
Interest
$      107,991 
$       123,039 
$      107,991 
Income taxes paid    (refunded), net
$       (17,622)
$           3,409 
$             162 
SUPPLEMENTAL SCHEDULE OF    NONCASH INVESTING AND FINANCING ACTIVITIES:
Transfer of assets in    exchange for investment in joint ventures         (petroleum and crop production in 2000, feed in 2001)
    $        69,150 
    $         45,774 
    $               -0-
Receipt of assets as    return of equity in petroleum venture
$                -0-
$         54,399 
$               -0-
Appropriation of current    year's net income as patronage refunds
$          8,002 
$               -0-
$              -0-
Purchase of Coffeyville,    Kansas nitrogen facility in 2002 partially       offset by prepaid lease payments made in 2001
    $                -0-
    $                -0-
    $        54,955 
                       

See accompanying Notes to Consolidated Financial Statements.
 
 
**FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES  (Debtors-in-Possession)  CONSOLIDATED STATEMENTS OF CAPITAL SHARES AND EQUITIES**

Years Ended      August 31, 2000, 2001 and 2002
 

Preferred Shares
 

Common Shares
Associate Member Common Shares
Accumulated Other      Comprehensive Income
Earned Surplus and Other      Equities
Total Capital Shares and      Equities
(Amounts in      Thousands)
BALANCE AT AUGUST 31, 1999
$   100,069 
$   508,029 
$   26,889 
$                  96 
$      282,244 
$   917,327 Comprehensive income:
   Appropriation      of current year's net loss
-0-
-0-
-0-
-0-
(29,250)
(29,250)
   Currency      translation adjustments
-0-
-0-
-0-
15 
-0-
15 
Total comprehensive loss
(29,235)
Prior year patronage refund      allocation
-0-
18,241 
3,757 
-0-
(21,998)
-0-
Dividends on preferred stock
-0-
-0-
-0-
-0-
(8,000)
(8,000)
Exchange of common stock,      associate member common stock and other equities
 

-0-
 

(2,209)
 

(345)
 

-0-
 

2,554 
 

-0-
Issue, redemption and      cancellation of equities
(69)
(1,185)
20 
-0-
2,373 
1,139 
BALANCE AT AUGUST 31, 2000
$   100,000 
$   522,876 
$   30,321 
$                111 
$      227,923 
$   881,231 Comprehensive income:
   Appropriation      of current year's net loss
-0-
-0-
-0-
-0-
(89,986)
(89,986)
   Currency      translation adjustments
-0-
-0-
-0-
(17)
-0-
(17)
   Transition      adjustment, net of tax
-0-
-0-
-0-
25,653 
-0-
25,653 
   Net gain on      cash flow hedges, net of tax
-0-
-0-
-0-
9,519 
-0-
9,519 
   Less      reclassification adjustments, net of tax
-0-
-0-
-0-
(56,608)
-0-
(56,608)
Total comprehensive loss
(111,439)
Prior year patronage refund      allocation
-0-
5,268 
2,865 
-0-
(8,133)
-0-
Dividends on preferred stock
-0-
-0-
-0-
-0-
(8,000)
(8,000)
Exchange of common stock,      associate member common stock and other equities
 

-0-
 

(207)
 

(4,952)
 

-0-
 

5,159 
 

-0-
Issue, redemption and      cancellation of equities
-0-
(374)
(243)
-0-
1,349 
732 
BALANCE AT AUGUST 31, 2001
$   100,000 
$   527,563 
$   27,991 
$          (21,342)
$      128,312 
$   762,524 Comprehensive income:
   Appropriation      of current year's net loss
-0-
-0-
-0-
-0-
(346,746)
(346,746)
   Currency      translation adjustments
-0-
-0-
-0-
10 
-0-
10 
   Net gain on      cash flow hedges, net of tax
-0-
-0-
-0-
2,241 
-0-
2,241 
   Less      reclassification adjustments, net of tax
-0-
-0-
-0-
22,998 
-0-
22,998 
Total comprehensive loss
(321,497)
Dividends on preferred stock
-0-
-0-
-0-
-0-
(4,000)
(4,000)
Exchange of common stock,      associate member common stock and other equities
      -0-
      (2,557)
      (1,166)
      -0-
      3,723 
      -0- 
Issue, redemption and      cancellation of equities
-0-
(1,000)
(12)
-0-
(6,705)
(7,717)
BALANCE AT AUGUST 31, 2002
$ 100,000 
$   524,006 
$   26,813 
$             3,907 
$    (225,416)
$   429,310 
                                 

See accompanying Notes to Consolidated Financial Statements.

**FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES(Debtors-in-Possession)NOTES TO CONSOLIDATED FINANCIAL STATEMENTS**

**(1)     Organization and Nature of Business**

**(A)     Organization**

Farmland Industries, Inc. founded in 1929 and formally incorporated inKansas in 1931, is a farm supply cooperative and a processing and marketingcooperative.  

**(B)  Bankruptcy Proceedings**

On May 31, 2002 (the "Petition Date"), Farmland Industries, Inc.and four of its subsidiaries, Farmland Foods, Inc., Farmland Pipe Line Company, FarmlandTransportation, Inc., and SFA, Inc., (collectively, the "Debtors") filedvoluntary petitions for protection under Chapter 11 of the United States Bankruptcy Code(the "Bankruptcy Code") in the United States Bankruptcy Court, Western Districtof Missouri (the "Court") (Joint Case Number 02-50557-JWV).  The filingswere made in order to facilitate the restructuring of the Debtors' trade liabilities,debt, and other obligations.  We continue to manage the business, asdebtors-in-possession, but may not engage in transactions outside the ordinary course ofbusiness without the approval of the Court.

The Debtors sought relief under Chapter 11 of the Bankruptcy Code (the"Bankruptcy Code") because of a lack of sufficient liquidity.  Operatinglosses in our crop production and petroleum businesses, coupled with planned maintenanceon our Coffeyville, Kansas refinery, significantly hampered our cash flow during thespring of 2002.  In our Form 10-Q for the quarter ended February 28, 2002, filed withthe Securities and Exchange Commission, we stated that we might be forced to seekprotection from creditors if conditions did not improve.  Concerns regarding ourfinancial condition led to increased cash demands and more restrictive payment terms fromour trade creditors, as well as increased demands for early redemptions of subordinateddebt, which adversely affected our liquidity and our ability to fund our ongoingoperations and service our debt.  These factors led to our filing for protectionunder the Bankruptcy Code.

On June 4, 2002, the Court appointed a committee to represent theinterests of unsecured creditors (the "Creditors' Committee") and a committee torepresent the interests of bondholders (the "Bondholders' Committee").  TheCreditors' Committee and the Bondholders' Committee are comprised of representatives ofthe Debtors' unsecured creditors and bondholders, respectively.  Both committeesreview and gather information about the Debtors' financial condition and restructuringactivities.  We are required to reimburse certain fees and expenses of eachcommittee, including fees for attorneys and other professionals, to the extent allowed bythe Court.

Subsequent to the Petition Date, the Court approved the Debtors' requestto enter into a new credit facility with a syndicate of banks to provide up to $306.0million of debtors-in-possession financing ("the DIP Credit Facility"). See Note 7, "Bank Loans, Subordinated Debt Certificates and Notes Payable" foradditional information regarding the DIP Credit Facility.

As a result of the filing on May 31, 2002 of petitions under Chapter 11 ofthe Bankruptcy Code by the Debtors, Farmland's Consolidated Financial Statements have beenprepared in accordance with AICPA Statement of Position ("SOP") 90-7,"Financial Reporting by Entities in Reorganization under the Bankruptcy Code"and generally accepted accounting principles applicable to a going concern which, unlessotherwise noted, assumes the realization of assets and the payment of liabilities in theordinary course of business.  See Note 2, "Summary of Significant AccountingPolicies - Bankruptcy Proceedings" for additional information regarding SOP 90-7.

As debtors-in-possession, the Debtors, subject to any required Courtapproval, may elect to assume or reject real estate leases, employment contracts, personalproperty leases, service contracts, and other unexpired executory pre-petitioncontracts.  Damages related to rejected contracts are a pre-petition claim.  Wehave estimated and accrued our liability resulting from contracts rejected through August31, 2002 and this estimated liability, in the amount of $14.2 million, is included in ourConsolidated Balance Sheets as Liabilities Subject to Compromise.

Pursuant to the provisions of the Bankruptcy Code, on November 27, 2002,the Debtors filed with the Court a plan of reorganization under which the Debtors'liabilities and equity interests would be restructured.  This plan of reorganizationalso identifies various classes of creditors and equity interests.  Classes that willbe paid in full or whose rights are not altered are considered unimpaired and do not havea right to vote on the plan of reorganization.  Classes that will not be paid in fullare considered impaired.  Impaired classes of creditors include holders of demandloan certificates and holders of subordinated debenture bonds, as well as generalunsecured creditors of Farmland Industries, Inc.  The equity interests in Farmland,including its preferred stock interests, are also impaired.   As a general matter,each impaired class is entitled to vote as a class to accept or reject the plan ofreorganization.  Although management filed a plan of reorganization, there can be noassurance at this time whether it will be contested by any impaired class or whether itwill be approved or confirmed by the Court.

The plan of reorganization, as filed, in effect contemplates that theDebtors will reorganize around our Refrigerated Foods business, with other assets beingsold, or that the Debtors will sell all or substantially all of their assets.  Theplan of reorganization also provides for the payment of obligations under the DIP CreditFacility and certain pre-petition liabilities under a prior bank credit agreement in fullin cash on the effective date of the plan of reorganization.  As to various impairedclasses, including the classes pertaining to the holders of our demand loan certificatesand our subordinated debenture bonds, as well as our general unsecured creditors, the planprovides that these classes will receive cash and/or securities of the reorganizedentity.  The amounts to be received by any particular class are subject to furthernegotiation and will depend, in part, on the amounts we realize from potential sales ofassets.  As a result, we will need to amend the plan of reorganization before it isconfirmed.  The plan of reorganization, if accepted and confirmed, will substantiallychange the amounts and characterization of liabilities currently disclosed in theseConsolidated Financial Statements.

As provided in the DIP Credit Facility, under certain circumstances it isan event of default if the Debtors fail to file a plan of reorganization approved by alllenders under the DIP Credit Facility (the "DIP Lenders" (such approval not tobe unreasonably withheld) by November 27, 2002.  Farmland believes, based onconsultation with counsel, that, notwithstanding that approval of the plan ofreorganization, as filed on November 27, 2002, has not been received from the DIP Lenders,the plan should be sufficient to satisfy the requirements of the DIP Credit Facility andthat it would be unreasonable for the DIP Lenders to take a contrary position. Nonetheless, the DIP Lenders may take such a contrary position and, if they weresuccessful in doing so, they might seek to declare all unpaid loans under the DIP CreditFacility, and accrued interest on such loans, to be due and payable and might seek toterminate their obligation to make future loans under the DIP Credit Facility.  Basedon consultation with counsel, Farmland believes that if the DIP Lenders were to attempt toexercise those remedies, the Court, if presented with the issue, should not permit the DIPLenders, in the present circumstances, to do so.

Given the uncertainties inherent in Chapter 11 proceedings, languageexpressing substantial doubt about the ability of Farmland and its subsidiaries tocontinue as a going concern appears in the auditors' report covering these ConsolidatedFinancial Statements.  The DIP Credit Facility requires that the auditors' reportcovering Farmland's Consolidated Financial Statements express no doubts about the abilityof Farmland and its subsidiaries to continue as a going concern.   Based onconsultation with counsel, Farmland is, nonetheless, of the view that the DIP Lenders, inthe present circumstances, should not be able to exercise remedies, as described in thepreceding paragraph, under the DIP Credit Facility by reason of the inclusion of suchlanguage and that the Court, if presented with the issue, should not permit the DIPLenders to do so.

The ability of Farmland to continue as a going concern is dependent upon,but not limited to, the confirmation of the plan of reorganization, continued access toadequate sources of capital, the continued compliance with all debt covenants under theDIP Credit Facility, the ability to secure new financing adequate to support our remainingbusinesses if and when we emerge from Chapter 11 proceedings, retention of key suppliers,customers and employees, and the ability to sustain positive cash flows sufficient to fundoperations and repay debt.  No assurance can be given that the Debtors will besuccessful in reorganizing their affairs within the Chapter 11 proceedings.  Becauseof the ongoing nature of the reorganization process, the outcome of which is notdeterminable until a plan of reorganization is confirmed and consummated, theseConsolidated Financial Statements are subject to material uncertainties, and we cannotassure you that Farmland will successfully emerge from bankruptcy proceedings.

**(2)     Summary ofSignificant Accounting Policies**

*General* -- The consolidated financial statements include theaccounts of Farmland Industries, Inc. and all of its majority-owned subsidiaries("Farmland", "we", "us", or "our", unless thecontext requires otherwise).  All significant intercompany accounts and transactionshave been eliminated.  When necessary, the financial statements include amounts basedon informed estimates and judgments of management.  Our fiscal year ends August31.  Accordingly, all references to "year" or "years" are tofiscal years ended August 31.

*Cash and Cash Equivalents* -- Investments with maturities of lessthan three months are included as cash and cash equivalents.

*Investments* -- Investments in companies over which Farmlandexercises significant influence (generally 20% to 50% voting control) are accounted for bythe equity method.  Other investments are stated at cost, less any provision forimpairment which is other than temporary.

*Accounts Receivable* -- Farmland uses the allowance method toaccount for doubtful accounts and notes receivable.  

*Inventories*-- Crude oil and refined petroleum products are valuedat the lower of last-in, first-out ("LIFO") cost or market.  Otherinventories are valued at the lower of first-in, first-out ("FIFO") cost ormarket.  Supplies are valued at cost. 

*Property, Plant and Equipment* -- Assets, including assets undercapital leases, are stated at cost.  Depreciation and amortization are computedprincipally using the straight-line method over the estimated useful lives of the assetsand the remaining terms of the capital leases, respectively.

*Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of*- Farmland accounts for long-lived assets in accordance with the provisions of SFASNo. 121, "Accounting for the Impairment of Long-Lived Assets and for Long-LivedAssets to Be Disposed Of."  This Statement requires that long-lived assets andcertain identifiable intangibles be reviewed for impairment whenever events or changes incircumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by comparison of the carryingamount of an asset to future net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measuredby the amount by which the carrying amount of the assets exceeds the fair value of theassets.  Assets meeting the criteria for held for sale under SFAS No. 121 arereported at the lower of the carrying amount or fair value, less costs to sell.

*Goodwill and Other Intangible Assets* -- The excess of cost over thefair market value of assets of businesses purchased is amortized on a straight-line basisprimarily over a period of 15 to 25 years. Farmland assesses the recoverability ofgoodwill and other intangible assets and measures impairment, if any, by determiningwhether the unamortized balance can be recovered over its remaining life throughundiscounted future operating cash flows.  Goodwill is reflected in the accompanyingConsolidated Balance Sheets net of accumulated amortization of $21.9 million and $19.8million, respectively, at August 31, 2001 and 2002.  Other intangible assets,primarily software, are amortized over three to ten years.  In accordance with SFASNo. 142 "Goodwill and other Intangible Assets", Farmland will perform animpairment analysis and will cease amortizing goodwill resulting from the acquisition ofnon-cooperative businesses effective September 1, 2002.

*Sales* - Products sales are recognized when the product is shippedand all significant obligations of Farmland have been satisfied.  

*Derivative Commodity Instruments*--Farmland uses derivativecommodity instruments, including forward contracts, futures and options contracts,primarily to reduce our exposure to changes in commodity prices.  Derivativecommodity instruments which are designated as hedges and for which changes in valueexhibit high correlation to changes in value of the underlying position are accounted foras hedges.

Crop production has used, and in the future may use options, futurescontracts and forward contracts to help manage risk associated with the price volatilityof natural gas, which is the major raw material for the production of nitrogen-based cropnutrients.  Gains and losses related to derivative instruments which qualify for andhave been designated as cash flow hedges of forecasted transactions are recorded as acomponent of other comprehensive income and are reclassified into earnings as a componentof cost of sales when the underlying hedged transaction affects earnings.  When aqualifying cash flow hedge is terminated or ceases to meet the specified criteria for useof hedge accounting, any gains or losses included as a component of other comprehensiveincome through that date continue to be deferred until the period in which the underlyingtransaction affects earnings, at which time the gain or loss is reclassified into earningsas a component of cost of sales.  Changes in the fair value of the derivativeinstrument subsequent to the termination of the hedge are recorded into earnings as acomponent of other income.  Cash flows from commodity instruments are classified inthe same category as cash flows from the hedged commodities in the Consolidated Statementsof Cash Flows.  When a cash flow hedge is discontinued because it is probable theforecasted transaction will not occur, the net gain or loss in accumulated othercomprehensive income is immediately reclassified into earnings as a component of otherincome.  

Our refrigerated foods, petroleum and crop production businesses usefutures contracts, options, and forward contracts to provide economic hedges of inventorypositions and forecasted transactions.  These derivative instruments have not beendesignated as hedges for accounting purposes.  Accordingly, changes in the fair valueof these derivative instruments are recorded into earnings as a component of other income(expense).  These instruments are recorded in our balance sheet at fair value andeach period's gain or loss is recorded as a component of other income (expense).

Farmland has used, and may in the future use, interest rate exchangeagreements which involve the exchange of fixed-rate and variable-rate interest paymentsover the life of the agreements and effectively results in the conversion of specificallyidentified, variable-rate debt into fixed-rate debt.  These financial instruments arerecorded in our balance sheet at fair value and each period's gain or loss is recorded asa component of other income (expense).  

*Environmental Expenditures* -- Liabilities related to remediation ofcontaminated properties are recognized when the related costs are considered probable andcan be reasonably estimated.  Estimates of these costs are based upon currentlyavailable facts, existing technology, undiscounted site specific costs and currentlyenacted laws and regulations.  In reporting environmental liabilities, no offset ismade for potential recoveries.  All liabilities are monitored and adjusted as newfacts or changes in law or technology occur.  Environmental expenditures arecapitalized when such costs provide future economic benefits.

*Federal Income Taxes* -- Farmland is subject to income taxes on allincome not distributed to patrons as qualified patronage refunds.  Farmland filesconsolidated federal and state income tax returns.  

*Extinguishment of Debt*--Effective March 1, 2002, Farmland adoptedSFAS No. 145 "Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASBStatement No. 13, and Technical Corrections".  The Statement updates, clarifiesand simplifies existing accounting pronouncements.  The Statement rescinds SFAS No.4, which required all gains and losses from extinguishment of debt to be aggregated and,if material, classified as an extraordinary item, net of related income tax effect. As a result, the criteria in APB Opinion No. 30 will now be used to classify those gainsand losses.  Adoption of this statement had no effect on Farmland's previouslyreported financial position or our results of operations.

*Bankruptcy Proceedings --*As a result of the filing of Debtors'petitions under Chapter 11 of the Bankruptcy Code, Farmland's Consolidated FinancialStatements have been prepared in accordance with AICPA Statement of Position("SOP") 90-7, "Financial Reporting by Entities in Reorganization under theBankruptcy Code".  SOP 90-7 does not change the application of generallyaccepted accounting principles in the preparation of financial statements.  However,it does require that the financial statements for the periods including and subsequent tofiling the Chapter 11 petition distinguish transactions and events that are directlyassociated with the reorganization from the ongoing operations of the business.

SOP 90-7 requires (a) that pre-petition liabilities that are subject tocompromise be segregated in Farmland's Consolidated Balance Sheets as Liabilities Subjectto Compromise and (b) that revenues, expenses, realized gains and losses, and provisionsfor losses resulting from the reorganization of the Debtors be reported separately asReorganization expense in our Consolidated Statements of Operations.  As a result ofthe reorganization proceedings under Chapter 11, the Debtors may be required to takeactions which may cause assets to be realized, or liabilities to be liquidated, foramounts other than those reflected in the Consolidated Financial Statements.

*Discontinued operations -*Farmland accounts for discontinuedoperations in accordance with APB Opinion No. 30, "Reporting the Results ofOperations - Reporting the Effects of Disposal of a Segment of a Business, andExtraordinary, Unusual and Infrequently Occurring Events and Transactions". Under APB No. 30, we are required to estimate and accrue estimated operating losses duringthe liquidation period as well as any estimated loss we will incur on final liquidation ofassets and settlement of liabilities.  Assets and liabilities from discontinuedoperations are reported separately on the Consolidated Balance Sheets, and the gain (loss)from discontinued operations is reported on a separate line on the Consolidated Statementsof Operations.  During February 2002, a decision was made to liquidate ourinternational grain trading subsidiaries, Tradigrain.  As a result, assets,liabilities, operations, and cash flows of Tradigrain have been reclassified asdiscontinued operations in the accompanying Consolidated Financial Statements (see Note18).  As of August 31, 2002, we did not accrue either a loss for future operations orliquidation loss, as management estimates that the liquidation will not result in a lossin a future period.

*Use of Estimates*- The preparation of financial statements inconformity with accounting principles generally accepted in the United States of Americarequires management to make estimates and assumptions that affect the reported amount ofassets and liabilities and disclosure of contingent assets and liabilities at the date ofthe financial statements and the reported amounts of revenues and expenses during thereporting period.  Actual results could differ from these estimates.

*Reclassifications* -- Certain prior year amounts have beenreclassified to conform with the current year presentation.
 
**(3)     Inventories**
Major components of inventories are as follows:
 

August 31
2001
2002
(Amounts in Thousands)Finished and in-process products
$           382,207
$        234,056Materials
98,167
60,003Supplies
58,901
43,163
$          539,275
$        337,222
The carrying values of crude oil and refined petroleum  inventories stated under the lower of LIFO cost or market at August 31, 2001 and 2002,  were $148.1 million and $56.6 million, respectively.  Replacement cost is higher than  the carrying values of petroleum inventories at August 31, 2001 and 2002, by $61.6 million  and $15.6 million, respectively.

During 2001 and 2002, LIFO inventory quantities were reduced, resulting in  a liquidation of LIFO inventory layers.  The effect of these layer liquidations was  to decrease cost of goods sold by approximately $2.3 million and $5.9 million,  respectively.

**(4)     Investments  and Long-Term Receivables**

Investments and long-term receivables are as follows:

August 31
2001
2002
(Amounts in Thousands)Investments accounted for by the equity method
$        256,652
$        252,283Investments in and advances to other cooperatives
39,304
34,342National Bank for Cooperatives
18,226
15,669Other investments and long-term receivables
57,176
44,714
$        371,358
$        347,008
National Bank for Cooperatives ("CoBank")  requires its borrowers to maintain an investment in the stock of the bank.  The  amount of investment required is based on the average amount borrowed from CoBank during  the previous five years.  At August 31, 2001 and 2002, Farmland's investment in  CoBank approximated its requirement.  CoBank maintains a statutory lien on the  investment held by Farmland in CoBank.

Summarized financial information of investees accounted for by the equity method is as  follows:

August 31
2001
2002
(Amounts in Thousands)Current Assets
$     1,450,291
$    1,529,240Long-Term Assets
999,287
1,293,142   Total Assets
$     2,449,578
$    2,822,382Current Liabilities
$     1,218,090
$    1,060,465Long-Term Liabilities
506,649
564,019   Total Liabilities
$     1,724,739
$  1,624,484Net Assets
$        724,839
$   1,197,898
 

Year Ended August 31
2000
2001
2002
(Amounts in Thousands) Net sales
$     6,770,839
$     7,216,098
$   7,655,961Net income
$        173,081
$          82,153
$  135,699Farmland's equity in net income
$          56,891
$          27,457
$  34,124
Our investments accounted for by the equity method consist  principally of :
- 50% equity interests in three manufacturers of plant foods products,      Farmland Hydro, L.P., SF Phosphates Limited Company and Farmland MissChem, Limited; 
- beginning January 1, 2000, an approximate 50% equity interest in UCB,      LLC, which in turn holds a 50% equity interest in Agriliance, LLC, an agronomy      distribution and marketing venture; 
- from September 1, 1999 through December 31, 2000, an equity interest in      Cooperative Refining, LLC, which operated two refineries; and 
- beginning October 1, 2000, an equity interest in Land O'Lakes Farmland      Feed, LLC, a manufacturer and marketer of feed products. 

At August 31, 2002, our share of the undistributed earnings of all  ventures accounted for by the equity method totaled $73.2 million.

**(5)     Property, Plant and  Equipment**

A summary of cost for property, plant and equipment is as follows:

August 31
2001
2002
(Amounts in Thousands)
Land and improvements
$          64,543
$          61,662
Buildings
248,358
242,347
Machinery and equipment
1,082,892
1,391,884
Automotive equipment
66,120
62,036
Furniture and fixtures
60,206
54,930
Capital leases
49,266
3,725
Leasehold improvements
42,260
36,561
Other
4,726
5,039
Construction in progress
60,942
41,863
$     1,679,313
$     1,900,047
**(6)     Liabilities  Subject to Compromise**

As a result of the Chapter 11 filings, substantially all pre-petition  indebtedness of the Debtors is subject to compromise or other treatment under the plan of  reorganization.  Generally, actions to enforce or otherwise effect payment of  pre-Chapter 11 liabilities are stayed.  These claims are reflected in the August 31,  2002 Consolidated Balance Sheets as Liabilities Subject to Compromise.  Pre-petition  claims secured by the Debtors' assets are also stayed, although the holders of such claims  have the right to move the Court for relief from the stay.  Pre-petition secured  claims (primarily representing amounts borrowed under the Debtors' Pre-petition Credit  Facility) are secured by a substantial portion of our accounts receivable, inventories,  property, plant and equipment and intangible assets.  These secured claims have not  been reflected as Liabilities Subject to Compromise.  Although pre-petition claims  are generally stayed, as part of the first day orders and subsequent motions granted by  the Court, the Court approved Debtors' motions to pay certain pre-petition obligations  essential for the ongoing operation of the Debtors' business.  The Debtors have been  and intend to continue to pay undisputed post-petition claims of all vendors and suppliers  in the ordinary course of business.

As of August 31, 2002, the Debtors have Liabilities Subject to Compromise  of approximately $912.9 million which include the following:

(Amounts in      Thousands)Accounts payable -- trade$
242,916 Other current liabilities
54,404 Subordinated debt
474,674 Demand loan certificates
12,035 Accrued and accumulated interest on subordinated      debt and         demand loan securities
      81,072 Other borrowings
15,861 Other long-term liabilities
40,556 Less liabilities due to subsidiaries not in      reorganization
(8,631)Liabilities Subject to Compromise$
912,887 
 

**Condensed Consolidated Balance Sheet   as of August 31, 2002**

Farmland and Subsidiaries      in      Reorganization
      Subsidiaries      not in      Reorganization
      Eliminations
      Consolidated
(Amounts in Thousands)Current assets$
554,725 $
295,095 $
(50,375)$
799,445Property, plant and equipment, net
748,024 
157,735 
-0-
905,759Other long-term assets
559,274 
20,070 
(102,905)
476,439     Total assets$
1,862,023 $
472,900 $
(153,280)$
2,181,643Current liabilities$
418,182 $
197,331 $
(42,548)$
572,965Liabilities subject to compromise
921,518 
-0-
(8,631)
912,887Long-term liabilities
45,720 
119,476 
(690)
164,506Deferred income taxes
59,424 
(2)
-0-
59,422Minority owners' equity in subsidiaries
-0-
336 
42,217 
42,553Capital shares and equities
417,179 
155,759 
(143,628)
429,310     Total liabilities and      equity$
1,862,023 $
472,900 $
(153,280)$
2,181,643 
 

 

**Condensed Consolidated Statement of Operations****for the year ended August 31, 2002**

 

 
Farmland and Subsidiaries      in      Reorganization
      Subsidiaries      not in      Reorganization
      Eliminations
      Consolidated
(Amounts in Thousands)Total sales$
4,440,589 $
3,376,872 $
(1,243,457)$
6,574,004 Total cost of sales
4,321,020 
3,252,724 
(1,243,457)
6,330,287      Gross income$
119,569 $
124,148 $
-0-$
243,717 Restructuring expenses (income)$
58,216 $
(6,340)$
-0-$
51,876 Reorganization expenses
69,114 
-0-
-0-
69,114 Other operating, non-operating and tax            expenses
      370,752 
      38,434 
      22,653
      431,839 Income (loss) from continuing operations$
(378,513)$
92,054 $
(22,653)$
(309,112)Loss from discontinued operations
-0-
(37,634)
-0-
(37,634)Net income (loss)$
(378,513)$
54,420 $
(22,653)$
(346,746)
 

**Condensed Consolidated Statement of Cash Flows  for the year ended August 31, 2002**

Farmland and Subsidiaries      in      Reorganization
      Subsidiaries      not in      Reorganization
      Eliminations
      Consolidated
(Amounts in Thousands)Cash flows from operating activities:Net income (loss)$
(378,513)$
54,420 $
(22,653)$
(346,746)Adjustments to reconcile net income          (loss) to net cash provided by          operating activities:   Non-cash items, net
226,316 
4,199 
-0-
230,515    Changes in other assets and      liabilities
333,048 
161,729 
22,653 
517,430 Net cash provided by operating activities$
180,851 $
220,348 $
-0-$
401,199 Net cash  used in investing activities$
(152,595)$
(33,459)$
-0-$
(186,054)Net cash provided by (used in) financing activities      $
      (4,860)      $
      (210,285)      $
      -0-      $
      (215,145)Net increase (decrease) in cash$
23,396$
(23,396)$
-0-$
-0-
 

**(7)     Bank Loans, Subordinated Debt  Certificates and Notes Payable**

Bank loans, subordinated debt certificates and notes payable from continuing operations  are as follows:

August 31
2001
2002
(Amounts in Thousands)
DIP Credit Facility (7.25% at August 31,      2002)
$              -0-$   170,713 
Pre-petition term loan (8.75% at August 31,      2002)
-0-
134,968 
Subordinated capital investment certificates
   --6.5% to 10.00%,      originally scheduled maturities through 2014
    422,675 
-0-
Subordinated monthly income certificates
   --6.5% to 10.00%,      originally scheduled maturities through 2010
112,661 
-0-
Farmland National Beef credit facility
   --3.87% to 5.25%, maturing      2002 through 2006
138,917 
112,565 
Other bank notes
   --5.75% to 6.25%, maturing      2002 through 2004
5,373 
4,191 
Industrial revenue bonds
   --1.35% to 6.75%, maturing      2002 through 2021
38,350 
37,620 
Promissory notes
   --7% to 9.5%, maturing 2002
2,689 
-0-
Other--6.5% to 12.77%
26,053 
3,112 
$    746,718 
$   463,169 
Less current maturities of long-term debt
45,722 
323,300 Long-term debt not subject to compromise
$    700,996 
$   139,869 Long-term debt subject to compromise   Subordinated capital investment      certificates
$              -0-
$   375,322    Subordinated monthly income certificates
-0-
     99,352    Other
-0-
15,861 Total long-term debt subject to compromise
$              -0-
$   490,535 Total Long-term Debt
$    700,996 
$   630,404 
The above table does not include long-term debt, including  current maturities, from discontinued operations of $12.3 million and $-0-, respectively,  at August 31, 2001 and 2002.

Farmland's liquidity depends primarily on cash flow from operations and  our access to debt capital.  On May 31, 2002, due to significantly limited liquidity,  the Debtors filed voluntary petitions for protection under Chapter 11 of the Bankruptcy  Code.  The filings were made in order to facilitate the restructuring of the Debtors'  trade liabilities, debt, and other obligations.  The Debtors are currently operating  as debtors-in-possession under the supervision of the Court.

Farmland has historically maintained two primary sources for debt capital:  (1) bank lines of credit and (2) a historically substantially continuous but, as noted  below, now suspended public offering of its subordinated debt and demand loan securities.

On February 7, 2002, Farmland and a syndicate of banks, including Deutsche  Bank Trust Company Americas, Rabobank, and CoBank, entered into a five-year $500 million  credit facility (the "Pre-petition Credit Facility").  The Chapter 11  petition filings constituted an event of default under the terms of our Pre-petition  Credit Facility.  As of the Petition Date, the Debtors were indebted under the  Pre-petition Credit Facility in the amount of $399.7 million (consisting of $233.0 million  in revolving loans, $31.7 million of letters of credit obligations and a $135.0 million  term loan) plus additional fees, interest and expenses.  The Pre-petition Credit  Facility was collateralized by a substantial portion of our accounts receivable,  inventories, property, plant and equipment and intangible assets.

Subsequent to the petition date, the Debtors and a syndicate of banks  including Deutsche Bank Trust Company Americas entered into the DIP Credit Facility, which  was subsequently revised and approved by the Court, to provide up to $306.0 million in  post-petition financing.  The DIP Credit Facility expires on the occurrence of an  event that constitutes a commitment termination date as defined in the agreement or, if no  such event has occurred, on November 30, 2003.  All outstanding borrowings under the  DIP Credit Facility are due and payable on the commitment termination date.  We have  classified the entire DIP Credit Facility as a current maturity of long-term debt as we  anticipate that the commitment termination date will occur on or before August 31, 2003.

The DIP Credit Facility is collateralized by a first priority priming lien  on all assets of the Debtors, including all real, personal and mixed property, both  tangible and intangible, but excluding rights in respect to avoidance actions approved by  the Court under the Bankruptcy Code.  The DIP Credit Facility also allows for super  priority administrative expense claim status in the Chapter 11 cases with priority over  certain other administrative expenses of the kind specified or ordered pursuant to  provisions of the Bankruptcy Code.  The DIP Credit Facility also includes various  restrictive covenants prohibiting the Debtors from, among other things, incurring  additional indebtedness, permitting any liens or encumbrances to be placed on property or  assets, making investments, or becoming liable for any contingent obligations, all as  defined in the agreement.

The $306.0 million DIP Credit Facility is comprised of two components: a  $25.0 million Tranche A component and a $281.0 million Tranche B component.  Our  ability to borrow under the DIP Credit Facility is limited by several factors, including:
- the maximum aggregate amount of Tranche A and Tranche B of the DIP      Credit Facility is limited to $306.0 million; 
- the amount available under Tranche B is determined periodically through      the use of a borrowing base formula based on the amount and nature of our inventory,      receivables and required reserves; 
- we are subject to three budget covenants contained in the DIP Credit      Facility: (1) a maximum amount of the DIP Credit Facility that can be utilized, (2) a      minimum amount of excess availability under the borrowing base, and (3)  a minimum      level of operating revenues, all as described in the agreement; and 
- we are required to comply with all of the other terms and conditions of      the DIP Credit Facility. 

Farmland was in compliance with all DIP Credit Facility financial  covenants, terms and conditions as of August 31, 2002. See Note 1 for further information  regarding compliance with the DIP Credit Facility. 

Interest on the DIP Credit Facility is variable and is based on a 2.5%  spread over the higher of (1) the Prime Rate or (2) the rate which is 50 basis points in  excess of the Federal Funds Effective Rate, as such terms are defined in the DIP Credit  Facility (7.25% at August 31, 2002).  Commitment fees of up to 100 basis points are  allowed on the unused portion of Tranche A of the DIP Credit Facility.

Subsequent to the execution of the DIP Credit Facility, cash received by  the Debtors from their operations was used to pay, in full, the revolving loans  outstanding under the Pre-petition Credit Facility.  As of August 31, 2002, Farmland  had borrowings under the DIP Credit Facility of $170.7 million, and $33.9 million of the  facility was being utilized to support letters of credit.  As calculated at August  31, 2002 and November 24, 2002, additional availability under the DIP Credit Facility was  approximately $23.3 million and $28.3 million, respectively.

As of August 31, 2002, the $135.0 million pre-petition term loan remains  outstanding and accrues interest at a rate of 4.0% over the base rate (8.75% at August 31,  2002).  Farmland does not pay any commitment fees related to the pre-petition term  loan.

In August 2001, Farmland National Beef Packing Company, L.P.  ("FNBPC") established a five year, $225.0 million credit facility with a  syndicate of banks.  This facility provides for a line of credit for up to $100.0  million and a term loan of $125.0 million, both of which are nonrecourse to Farmland and  not available to Farmland for general purposes.  Borrowings under the credit facility  are collateralized by substantially all the assets of FNBPC and are subject to certain  financial covenants.  FNBPC was in compliance with all covenants at August 31,  2002.  At August 31, 2002, FNBPC had borrowings of $112.6 million, and $15.1 million  of the facility was being utilized to support letters of credit.  At August 31, 2002  additional availability under the line of credit was approximately $84.8 million.   FNBPC was not included in the Chapter 11 reorganization filings.

Other borrowing arrangements with banks and financial institutions are  also maintained by certain of our subsidiaries that were not included in the Chapter 11  filings.  Under such arrangements, at August 31, 2002, $4.2 million was borrowed, and  an additional $2.6 million was being utilized to support letters of credit.  These  liabilities are nonrecourse to Farmland.

At August 31, 2002, under industrial revenue bonds and other agreements,  assets with a carrying value of $9.1 million and letters of credit totaling $20.9 million  have been pledged.

Long-term debt not subject to compromise matures during future fiscal  years ending August 31 in the following amounts:

(Amount in Thousands)2003
$               323,3002004
19,6432005
20,5522006
25,2472007
42,6562008 and after
31,771
$               463,169
Subordinated debenture bonds have been issued under several  indentures.  As a result of the May 31, 2002 petition filings by the Debtors under  Chapter 11 of the Bankruptcy Code, all payments of the subordinated debenture bonds and  accumulated interest thereon have been suspended and we are no longer accruing interest on  the outstanding balances.  Based on the contractual rate, such unaccrued interest  totaled approximately $12 million for the three months ended August 31, 2002.  The  balances outstanding as of the Petition Date are considered pre-petition claims and, as  such, all future distributions will be subject to the final terms established in the  Debtor's plan of reorganization as confirmed by the Court. See Note 6, "Liabilities  Subject to Compromise" for additional information regarding pre-petition claims.

At August 31, 2001 we had demand loan certificates and short-term bank  debt outstanding of $341.6 million (including $85.7 million in short-term bank debt  outstanding related to our discontinued operations) with a weighted average interest rate  of 7.1%.  At August 31, 2002 we had no short-term bank debt outstanding and our  demand loan certificates were included as a part of Liabilities Subject to Compromise, as  of the Petition Date.

During February 2002, a decision was made to dispose of our international  grain trading subsidiaries, Tradigrain, through an orderly liquidation of assets and  settlement of liabilities.  Our Switzerland subsidiary, which was party to the  primary credit facility to fund the operations of all Tradigrain subsidiaries filed for  creditor protection at that time and all unused lines of credit were rescinded.   Continuing financing is negotiated with the banks on an as needed basis.  As of  August 31, 2002, Tradigrain had short-term borrowings of $2.6 million and additionally,  $13.6 million of checks and drafts which will be funded by the banks.  All  obligations of Tradigrain are nonrecourse to Farmland and Farmland's other affiliates.

During 2000, 2001 and 2002, Farmland capitalized interest of $1.7 million,  $1.0 million and $0.2 million, respectively.

**(8)     Minority Owners'  Equity in Subsidiaries**

A summary of the equity of subsidiaries owned by others is as follows:

August 31
2001
2002
(Amounts in Thousands)
Farmland National Beef Packing Company, L.P.
$         25,478
$        38,638
Farmland Foods, Inc.
3,337
3,332
Other subsidiaries
496
583
$         29,311
$        42,553
**(9)     Preferred  Stock, Earned Surplus and Other Equities**

At both August 31, 2001 and 2002, we had 8,000,000 shares of Series A  preferred shares authorized, with 2,000,000 such shares issued and outstanding.   These shares are stated at their redemption value of $100 million.  Dividends on the  Series A preferred shares accumulate whether or not:  Farmland has earnings; funds  are legally available for the payment; or such dividends are declared.  Farmland's  last dividend payment was February 1, 2002, and no dividends have been paid since that  date.  The $2.0 million quarterly dividend due and payable May 1, 2002 has been  included as a pre-petition liability subject to compromise.  The $2.0 million  dividend that accumulated August 1, 2002 was not declared by our Board of Directors.   This accumulated dividend, which has not been recorded as a payable, represents a priority  to any common equity but is subordinate to all liabilities.  Series A preferred  shares are redeemable, beginning on December 15, 2022, at our sole discretion.  No  redemption is allowed prior to that time.  Series A preferred shares each have a  liquidation preference of $50 per share, plus an amount equal to accumulated and unpaid  dividends, if any.  The preferred shares are not entitled to vote.  The rights  of the preferred shareholders may be adversely affected by Farmland's Chapter 11 filing.

A summary of earned surplus and other equities is as follows:

August 31
2001
2002
(Amounts in Thousands)
Earned surplus
$        81,521
$    (269,186)
Capital credits
37,091
40,901 
Additional paid-in surplus
9,700
2,869 
$      128,312
$    (225,416)
In July 1998, Farmland acquired all of the common stock of  SF Services, Inc. in exchange for $26.3 million in Farmland equity, $2.8 million in cash  and warrants which, when exercisable, may be exchanged for $21.7 million in Farmland  equity.  The right to exercise the warrants is contingent on achieving a specified  volume of purchases over seven years.  As of August 31, 2002, $1.5 million in  warrants had been converted to Farmland equity.  SF Services operated as a regional  farm supply cooperative, serving local cooperative members in Arkansas, Mississippi,  Louisiana and Alabama.  As a result of our bankruptcy proceedings, we believe the  remaining outstanding warrants will not be converted to Farmland equity.   Accordingly, $8.7 million expensed in the current and prior years was reversed this year  and is reflected in the Consolidated Statements of Operations as a reduction in  Reorganization expense.

Capital credits are issued: (1) for payment of patronage refunds to  patrons who do not satisfy requirements for membership or associate membership and  (2) upon conversion of common stock or associate member common stock held by persons  who no longer meet qualifications for membership or associate membership in  Farmland.  

At the conclusion of our fiscal year, our Board of Directors authorizes  the distribution of our net income (loss) to our patrons.  Distributions of net  income (loss) for the years ended August 31, 2000, 2001 and 2002 were as follows:

Year Ended August 31
2000
2001
2002
(Amounts in Thousands)
   Patronage refunds:
      Farm      supply patrons
$           -0-
$          -0-
$           -0-
      Pork      marketing patrons
-0-
-0-
          -0-
      Beef      marketing patrons
8,002 
-0-
          -0-
      Grain      marketing patrons
-0-
-0-
          -0-
$      8,002 
$          -0-
$           -0-
   Earned surplus
(37,252)
(89,986)
(346,746)
$  (29,250)
$ (89,986)
$ (346,746)
**(10)     Comprehensive Income**

Changes in accumulated other comprehensive income (AOCI) for the year  ended August 31, 2001 were as follows:

Cash Flow
Foreign Currency
Total
Hedges
Translation
AOCI
(Amounts in Thousands)Balance at August 31, 2000
$
-0-
$
111 
$
111 Foreign currency translation adjustment
-0-
(17)
(17)Transition adjustment, net of tax
25,653 
-0-
25,653 Net gain on cash flow hedges, net of tax
9,519 
-0-
9,519 Less reclassification adjustments, net of tax
(56,608)
-0-
(56,608)Balance at August 31, 2001$
(21,436)$
94 $
(21,342)
Changes in accumulated other comprehensive income (AOCI) for the year  ended August 31, 2002 were as follows:

Cash Flow
Foreign Currency
Total
Hedges
Translation
AOCI
(Amounts in Thousands)Balance at August 31, 2001
$
(21,436)
$
94 
$
(21,342)Foreign currency translation adjustment
-0-
10 
10 Net gain on cash flow hedges, net of tax
2,241 
-0-
2,241 Less reclassification adjustments, net of tax
22,998 
-0-
22,998 Balance at August 31, 2002$
3,803 $
104 $
3,907 
 

Comprehensive loss is as follows:

Year Ended August 31
2000
2001
2002
(Amounts in Thousands)
Net loss
$
(29,250)
$
(89,986)
$
(346,746)
Net gains (losses) arising during the period
   Cash flow hedges:
      Net      derivative transition gain
$
-0-
$
30,208 
$
-0-
      Net      derivative gains during period
-0-
11,210 
2,570 
      Reclassification      adjustment
-0-
(66,660)
27,033 
   Foreign currency      translation adjustment
15 
(17)
10 
Other comprehensive income (loss) before tax
$
15 
$
(25,259)
$
29,613 
Income tax benefit (expense) related to items      of
   other comprehensive income
$
-0-
$
3,806 
$
(4,364)
Other comprehensive income (loss)
$
15 
$
(21,453)
$
25,249 
Comprehensive loss
$
(29,235)
$
(111,439)
$
(321,497)
**(11)     Derivative Financial Instruments**

Farmland is exposed to market risk, such as changes in commodity prices,  currency exchange rates and interest rates.  In Farmland's various production  processes, we are subject to raw material price fluctuations caused by supply conditions,  weather, economic conditions and other factors.  To manage volatility associated with  these exposures, Farmland may enter into various derivative transactions pursuant to our  established policies.  Generally, Farmland hedges a portion of its anticipated  consumption of commodity inputs for periods up to twelve months.  We may enter into  longer term contracts if deemed appropriate.

Effective September 1, 2000, we adopted SFAS No. 133, "Accounting for  Derivative Instruments and Hedging Activities," as amended.  This standard  imposes extensive recordkeeping requirements in order to designate a derivative financial  instrument as a hedge.  As a result, certain of our segments hold derivative  instruments, such as exchange traded grain, crude oil and live hog and cattle futures,  certain natural gas contracts and foreign currency forward positions that we believe  provide an economic hedge of future transactions, but have not been designated as a  hedge.  Gains or losses related to the change in fair value of these derivative  instruments are classified as a component of other income (expense).  The cumulative  effect of this change in accounting principle at September 1, 2000 was to increase income  by $13.5 million (net of income tax expense of $2.2 million).  At August 31, 2002, we  recorded receivables of $0.2 million and $7.3 million in other current assets and other  long-term assets, respectively, related to unrealized gains on derivative instruments, and  we recorded payables of $4.0 million in other current liabilities related to unrealized  losses on derivative instruments.  

Farmland also uses derivative commodity instruments to manage our  commodity price risk in the procurement of natural gas, the primary input necessary for  the production of the various nitrogen-based crop production products we  manufacture.  These instruments have been designated as cash flow hedges for  accounting purposes with gains and losses deferred in accumulated other comprehensive  income ("AOCI"), to the extent the hedge is effective.  These amounts are  recognized within cost of goods sold in the period during which the hedged transaction  affects earnings.  Any hedge gain or loss resulting from ineffectiveness are  immediately recognized to earnings as a component of other income (expense).  

In this hedging activity, our objective is to use derivative commodity  instruments to fix the price of a portion of our forecasted purchases of natural gas used  to manufacture crop production products.  To meet this objective, we enter into  various types of derivative instruments to manage fluctuations in cash flows resulting  from commodity price risk.  The instruments we use may include exchange traded  futures contracts, over the counter (OTC) swap contracts and OTC option or exchange traded  option contracts.  The changes in the market value of such contracts have  historically been, and are expected to continue to be, highly effective at offsetting  changes in price movements of the hedged item.  The amount of hedge ineffectiveness,  which is recognized as a component of other income (expense), was immaterial for the years  ended August 31, 2001 and 2002.

As of August 31, 2002, we have no open contracts hedging our exposure to  the variability in future cash flows associated with natural gas.  Gains and losses  on closed contracts were recorded in AOCI and will be reclassified, on a first-in,  first-out basis, as a component of cost of sales when the related crop production product  is sold.  We have closed contracts related to each month through December 2003.   As a result, we anticipate that approximately $2.5 million of gains in AOCI as of August  31, 2002 will be reclassified into earnings within the next twelve months.  

During the year ended August 31, 2001, after tax net gains of  approximately $70.0 million related to derivative instruments included in AOCI as a result  of the September 1, 2000 transition adjustment were reclassified into net income.   During the year ended August 31, 2001, approximately $18.8 million was reclassified into  earnings as a result of the discontinuance of cash flow hedges because it became probable  that the original forecasted purchases of natural gas would not occur. 

**(12)     Disclosures About Fair Value of  Financial Instruments**

Estimates of fair values are subjective in nature and involve  uncertainties and matters of significant judgment and therefore cannot be determined with  precision.  Changes in assumptions could affect the estimates.

Investments in the equities of other cooperatives which have been  purchased are carried at cost and equities received as patronage refunds are carried at  par value, less provisions for other-than-temporary impairment.  Management believes  it is not practicable to estimate the fair value of these equities because there is no  established market for these equities and estimated future cash flows, which are largely  dependent on the future equity redemption policy of each cooperative, are not  determinable.  At August 31, 2001 and 2002, the carrying value of our investments in  other cooperatives' equities totaled $49.9 million and $47.4 million, respectively.

Due to Farmland filing petitions for protection under Chapter 11 of the  Bankruptcy Code, it is not practicable to estimate the fair value of our fixed rate  subordinated debenture bonds.  The estimated fair value of our remaining variable  rate financial instruments approximates their carrying value.

**(13)     Commitments and  Contingencies**

Farmland leases various equipment and real properties under long-term  operating leases.  For 2000, 2001 and 2002, rental expense totaled $71.1 million,  $90.9 million, and $47.6 million, respectively.  Rental expense is reduced for  sublease income, primarily rental income received on leased railroad cars and ammonia  trailers ($1.1 million in 2000, $0.9 million in 2001, and $0.7 million in 2002).  

The lease agreements have various remaining terms ranging from one to  fourteen years.  Some agreements are renewable, at our option, for additional  periods.  The minimum required payments for these agreements during the fiscal years  ending August 31 are as follows:

(Amounts in Thousands)2003$
35,7502004
24,3102005
18,6442006
12,6312007
11,2432008 and after
35,164$
137,742
Future minimum lease payments may be reduced as we complete  our review of all executory contracts, including operating leases, and determine which we  will assume and which we will reject.  Once we reject an operating lease, we no  longer owe the future minimum lease payments, but we may owe damages to the other  party.  For rejected operating leases, the lessor may enter a claim for damages with  the Court, and the Court may accept, reduce, or deny the damage claim.  Damages  related to rejected operating leases that are approved by the Court will be considered  pre-petition claims and will be subject to compromise.  The total damages related to  rejected operating leases will ultimately depend on the number of operating leases  rejected, the total value of future payments related to those rejected leases, the terms  and conditions of each lease, and the ability of the lessor to mitigate damages.  As  of August 31, 2002, we had accrued $14.2 million for estimated damages related to rejected  leases and other executory contracts.

Commitments for capital expenditures and investments in joint ventures  aggregated $8.3 million at August 31, 2002, of which $6.5 million are pre-petition  claims that are stayed pending an approved plan of reorganization.

Farmland has been designated by the Environmental Protection Agency  ("EPA") as a potentially responsible party ("PRP"), under the  Comprehensive Environmental Response, Compensation and Liability Act ("CERCLA"),  at various National Priority List ("NPL") sites.  In addition, we are aware  of possible obligations associated with environmental matters at other sites, including  sites where no claim or assessment has been made.  Our accrued liability for probable  and reasonably estimable obligations for resolution of environmental matters at NPL and  other sites was $17.2 million and $20.0 million at August 31, 2001 and  2002,  respectively.

The ultimate costs of resolving certain environmental matters are not  quantifiable because many such matters are in preliminary stages and the timing and extent  of actions which governmental authorities may ultimately require are unknown.  It is  possible that the costs of such resolution may be greater than the liabilities which, in  the opinion of management, are probable and reasonably estimable at August 31, 2002.   In the opinion of management, it is reasonably possible for such costs to approximate an  additional $8.5 million.

As of August 31, 2002, we were contingently liable in the amount of $2.6  million for bank guarantees (which are nonrecourse to Farmland and Farmland's other  affiliates) related to the liquidation of our international grain trading business.

The EPA has issued new rules limiting sulfur in gasoline to 30 parts per  million and in diesel fuel to 15 parts per million.  The rules affecting gasoline  have a January 1, 2004 compliance date.  The EPA issued Farmland a regulatory  extension of the gasoline deadline until January 1, 2008.  Furthermore, Congress is  considering legislation which may result in classification of Farmland as a small  refiner.  Classification as a small refiner may provide Farmland with greater  flexibility in meeting the low sulfur requirements.  The rules affecting diesel fuel  have a June 1, 2006 compliance date.  Based on information currently available, we  anticipate that expenditures of between $75 million and $85 million will be required to  achieve compliance with these new rules.  Our ability to make these expenditures is  contingent on our ability to successfully implement a plan of reorganization and to  arrange adequate financing.  There can be no assurance that we will be able to  successfully implement a plan of reorganization or, if a plan of reorganization is  successfully implemented, that we can arrange adequate financing to fund the capital  expenditures necessary to bring the refinery into compliance with the EPA's low sulfur  rules.  In such circumstances, if we are unable to sell the refinery, we will explore  all viable options, including additional discussions with the EPA to delay the required  implementation date, but ultimately we may determine that we should cease refining  operations and close the refinery.

During 2002, Agriliance offset approximately $15 to $20 million of  payables due from Agriliance to Farmland against receivables due to Agriliance from  Farmland.  We have initiated a legal proceeding to challenge this offset on the  grounds that:
- Agriliance overstated the amounts due from Farmland, and 
- Agriliance did not have the legal right to offset certain amounts due      from Farmland against payables due to Farmland. 

Accordingly, we have not recorded the offset in our Consolidated Financial  Statements and the unpaid receivables and liabilities are included as components of our  Consolidated Balance Sheets as of August 31, 2002.

Farmland is involved in various lawsuits arising in the normal course of  business.  In the opinion of management, the ultimate resolution of these litigation  issues is not expected to have a material adverse effect on our Consolidated Financial  Statements.

**(14)     Restructuring and Other Charges**

During 2002, we reduced the carrying amounts of fixed assets at two of our  fertilizer plants to their net realizable values in accordance with SFAS No. 121,  "Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be  Disposed Of."  During 2002, management decided to close the Lawrence, Kansas and  Pollock, Louisiana plants due to a combination of factors, including weak product demand,  inefficient plant operations, and logistical problems.  Fixed assets were reduced by  $23.9 million and the carrying amounts of inventories, primarily for supplies and catalyst  at these facilities which did not have alternative uses, were reduced by $10.0  million.  In addition, we accrued $0.8 million of estimated costs related to closing  our Pollock, Louisiana fertilizer facility.  These adjustments were recorded in  restructuring and other charges in our accompanying Consolidated Statements of Operations  for year ended August 31, 2002.

During 2002, a determination was made to sell our long-term investments in  Farmland Hydro, L.P. and Rocky Mountain Milling.  In accordance with APB No. 18,  "The Equity Method of Accounting for Investments in Common Stock", the carrying  values of these investments and other long-term assets were reduced by $22.4 million to  their estimated fair value, which is the estimated net sales proceeds.  Other  impairment charges totaling $1.2 million were recorded to reduce the carrying value of  certain investments for which the investment carrying value exceeded expected future cash  flows.  

During 2001 the Board of Directors approved a plan to close certain  facilities and exit nonstrategic businesses.  Accordingly, we recorded a charge to  operations of approximately $80 million.  Our wheat gluten plant located in Russell,  Kansas was closed during May 2001 due to continued depressed market prices.  To  improve our refrigerated foods cost structure, we closed unprofitable meat  facilities.  We also sold our wholly-owned grain marketing subsidiary,  Farmland-Atwood, to Archer Daniels Midland Company.  Assets which could be readily  sold were revalued at their used market value and assets which could not be used or sold  were valued at their salvage value, if any.  Goodwill associated with facilities  closed or businesses sold was eliminated from our balance sheet.  In total, we  recognized approximately $28 million of impairment charges related to long-lived assets  and approximately $13 million of goodwill writeoff charges.  Over the past few years,  we implemented enterprise-wide software for operational and financial reporting.  The  software was configured to support nearly all of our domestic operations.  In  accordance with generally accepted accounting principles, certain software development and  implementation costs were capitalized.  During this period, we charged to expense  approximately $26 million of capitalized software costs related to operations which have  been closed, sold or contributed to ventures.  We also accrued approximately $13  million in other expenses related to restructuring activities, including plant closure  costs and employee severance costs.

Included in the restructuring and other charges recognized in 2001 is an  approximate $5 million accrual of termination benefits associated with the separation of  approximately 480 employees. The charge includes approximately $3 million for  administrative employees and approximately $2 million for production employees.   Through August 2001, approximately 290 of the planned employee separations were completed,  and employees received cash severance payments totaling approximately $3.2 million.   During 2002 the remaining planned employee separations were completed, and employees  received cash severance payments totaling approximately $1.4 million.

The following is the effect of our restructuring charges (income) on segment income:

Year Ended August 31
2001
2002
(Amounts in Millions)Crop Production$
-0-$
57.8 Petroleum
2.5 
-0-Feed
-0-
-0-Refrigerated Foods
17.4 
-0-World Grain
12.4 
-0-Other operating units
21.7 
(5.9)Unallocated
26.3 
-0-Restructuring and other charges$
80.3 $
51.9
As part of the restructuring costs incurred in 2001, we  recorded an asset impairment related to the closure of our wheat gluten plant to its  estimated net realizable value.  During October 2001 the assets of the plant were  sold and a gain on the sale of assets, representing the excess of the net proceeds over  the plant's estimated net realizable value, was recorded.  

During 2001, Farmland recognized a reserve as a result of restructuring  activities.  As of August 31, 2001, the balance in the restructuring reserve was $7.9  million.  During 2002, we added $0.8 million to the restructuring reserve related to  closing our Pollock, Louisiana fertilizer plant.  During 2002, adjustments to the  reserve reduced the balance by $2.8 million.  These adjustments were recorded as a  reduction to restructuring and other charges in our accompanying Consolidated Statements  of Operations for the year ended August 31, 2002.  The major component of this  adjustment resulted from the sale, during October 2001, of the assets of Heartland Wheat  Growers, our wheat gluten plant located in Russell, Kansas.  This sale released us  from future plant maintenance, property taxes, and all other obligations associated with  maintaining the idle plant and property.  Deductions to the reserve primarily  represent severance payments and ongoing maintenance costs associated with closed  facilities.  As of August 31, 2002, the balance in the restructuring reserve was $3.4  million.

The following table displays the activity and balances of the  restructuring reserve account from August 31, 2000 to August 31, 2001.

Aug. 31, 2000
Aug. 31, 2001
Type of Cost
Balance
Additions
Adjustments
Deductions
Balance
(Amounts in Thousands)Employee separations
$                 -0-
$      4,860
$            (16)
$     (3,242)
$           1,602Facility closings
-0-
6,056
(28)
(2,198)
3,830Other
-0-
2,700
(200)
-0-
2,500Total
$                 -0-
$    13,616
$          (244)
$     (5,440)
$           7,932
  The following table displays the activity and balances of the restructuring reserve  account from August 31, 2001 to August 31, 2002:

      Type of Cost
Aug. 31, 2001      Balance
      Additions
      Adjustments
      Deductions
Aug.31, 2002      Balance
(Amounts in Thousands)Employee separations$
1,602
$
16 $
(228)$
(1,390)$
-0-Facility closings
3,830
800 
(2,598)
(794)
1,238 Other
2,500
-0-
-0-
(350)
2,150 Total$
7,932$
816 $
(2,826)$
(2,534)$
3,388 
**(15)     Other Income (Expense)**

During 2002, we recorded net losses of $14.0 million related to derivative  commodity instruments, primarily related to instruments held by our refrigerated foods  business, that we believe provide an economic hedge of future transactions but that have  not been designated as a hedge under SFAS 133, "Accounting for Derivative Instruments  and Hedging Activities"; $45.5 million in costs associated with the temporary idling  of fertilizer plants; and $9.0 million in additional environmental costs accrued as a  result of the closure of the Lawrence, Kansas and Pollock, Louisiana plants and for a  revised estimate of environmental remediation costs at the Bartow, Florida plant.   The above losses were partially offset by a $18.0 million pre-tax gain on the sale of our  equity interest in Country Energy LLC to Cenex Harvest States; a $16.5 million gain on  settlement of litigation related to vitamin supplements for animal feed; and $5.1 million  in rental income (primarily from the leasing of our grain elevators to  ADM/Farmland).  

During 2001, we recorded net gains of $15.6 million related to derivative  instruments held by certain of our segments that we believe provide an economic hedge of  future transactions but that have not been designated as a hedge under SFAS 133,  "Accounting for Derivative Instruments and Hedging Activities."   Additionally, we realized a $4.4 million gain on the sale of our 50% ownership interest in  One System Group, a provider of information services.

During 2000, we realized a cash gain of $49.6 million on the sale of our  direct interest in Agriliance, LLC to Land O'Lakes.  In connection with the temporary  idling of the Pollock, Louisiana fertilizer production facility, we realized an $8.9  million gain on futures position closed as a result of anticipated natural gas purchases  which did not occur.  The above gains were partially offset by $35.3 million in  startup costs related to the coke gasification facilities in Coffeyville, Kansas and a  $11.5 million loss related to the sale of the Dubuque, Iowa pork processing facility.

**(16)     Income Taxes**

The Internal Revenue Service has commenced an examination of the income  tax returns of Farmland and its subsidiaries for the years ended August 31,1999 and  2000.  No reports have been issued, and adjustments, if any, which may be proposed as  a result of the examination are not presently determinable.

Loss before income taxes include the following components:

Year Ended August 31
2000
2001
2002
(Amounts in Thousands)Foreign
$   (12,873)
$         (860)
$   (20,671)Domestic
(37,859)
(113,571)
(317,131)Total
$   (50,732)
$  (114,431)
$ (337,802)
Total income tax expenses (benefits) were allocated as  follows:

Year Ended August 31
2000
2001
2002
(Amounts in Thousands) Loss from continuing operations
$     (18,136)
$     (24,286)
$       5,521 Loss from discontinued operations
(3,346)
(159)
3,423 
Capital Shares and Equities, for gains      and         losses on derivative financial          instruments designated as cash flow         hedges
      -0-
      (3,806)
      4,364
$     (21,482)
$     (28,251)
$      13,308 
Income tax expense (benefit) attributable to continuing operations is  comprised of the following:

Year Ended August 31
2000
2001
2002
(Amounts in Thousands) Federal:  Current
$       (15,224)
$       (45,770)
$       (13,577)  Deferred
(3,471)
23,118 
13,731 
$       (18,695)
$       (22,652)
$              154 State:   Current
$         (2,687)
$         (7,641)
$         (2,076)   Deferred
(612)
3,997 
2,907 
$         (3,299)
$         (3,644)
$              813 Foreign:   Current
$                -0-
$                -0-
$                -0-   Deferred
3,858 
2,476 
4,536 
$          3,858 
$          2,476 
$           4,536 Total income tax expense (benefit)
$      (18,136)
$      (24,286)
$           5,521 
Income tax expense (benefit) from continuing operations  differs from the "expected" income tax expense (benefit) using a statutory rate  of 35% as follows:

Year Ended August 31
2000
2001
2002
Computed "expected" income      tax    expense (benefit) on income
   before income taxes
(35.0)%
(35.0)%
(35.0)%
Increase (reduction) in income tax         expense (benefit) attributable to: 
   Patronage refunds
(5.5)    
-0-   
-0-   
   Patronage-sourced      items for which no         benefit is available
 

8.9    
 

18.4    
      21.5    
   State income tax      expense (benefit),          net of federal income tax effect
 

(3.6)   
 

(3.2)   
      (3.3)   
Non-qualified equity
   for which benefit is      no longer available
-0-   
-0-   
12.5    
Change in valuation allowance
-0-   
4.7    
4.8    
Other, net
(30.7)   
(7.3)   
1.3    
Income tax expense (benefit)
(65.9)%
(22.4)%
1.8% 
The tax effect of temporary differences that give rise to  significant portions of deferred tax liabilities and deferred tax assets at  August 31, 2001 and 2002 are as follows:

August 31
2001
2002
(Amounts in Thousands)
Deferred tax liabilities:
   Property, plant and      equipment,       principally due to differences
      in      depreciation$
94,859 $
 103,828 
   Prepaid pension cost
15,671 
11,215 
   Income from foreign      subsidiaries
   
12,536 
17,481 
   Basis differences in      pass-through
      ventures
7,844 
8,180 
   Derivative financial      instruments
-0-
558 
   Other
2,344 
8,962 
      Total      deferred tax liabilities$
133,254 $
150,224 
   Deferred tax assets:
   Net operating loss      credits and             carryforwards      $
      56,299       $
      93,327 
   Safe harbor leases
2,583 
2,049 
   Accrued expenses
50,546 
77,452 
   Benefit of      nonqualified
      written      notices
42,316 
-0-
   Alternative minimum      tax credit
17,689 
2,140 
   Accounts receivable,      principally due to 
      allowance      for doubtful accounts
5,635 
6,801 
   Derivative financial      instruments
3,806 
-0-
   Other
2,933 
2,933 
      Total      deferred tax assets$
181,807 $
184,702 
Valuation reserve
(26,094)
(42,405)
   Net deferred tax      assets$
155,713 $
142,297
Net deferred tax asset (liability)$
22,459 $
(7,927)
The valuation allowance for deferred tax assets as of  August 31, 2001 and 2002 was $26.1 million and $42.4 million, respectively.  The net  change in the total valuation allowance for the years ended August 31, 2001 and 2002 was  $5.4 million  and $16.3 million, respectively.  As of August 31, 2002, our  deferred tax assets, net of the valuation reserve, approximates our deferred tax  liabilities.  Therefore, as a result of the scheduled reversal of our deferred tax  liabilities, management believes it is more likely than not that Farmland will realize the  benefit of our deferred tax asset, net of the valuation account.

At August 31, 2002, Farmland has nonmember-sourced loss carryforwards,  expiring from 2011 to 2022, amounting to $246.0 million, available to offset future  nonmember-sourced income.  

At August 31, 2002, Farmland has member-sourced loss carryforwards,  expiring from 2007 through 2022, amounting to $276.1 million available to offset future  member-sourced income.  No deferred tax asset has been established for these  carryforwards as member-sourced losses will be available only to offset future  member-sourced income.

**(17)     Reorganization Expenses**

Costs directly related to our reorganization under Chapter 11 of the  Bankruptcy Code are reflected as Reorganization expense in our Consolidated Statements of  Operations.  In conjunction with our reorganization, the remaining businesses related  to the SF Services acquisition will be closed or discontinued.  Accordingly  reorganization expense includes our impairment of $21.0 million of the remaining goodwill  associated with our acquisition of SF Services.  Reorganization expense for the year  ended August 31, 2002 was as follows:

(Amounts in Thousands)
Impairment of goodwill and other assets
$
26,211 
Legal and professional fees
9,705 
Financing fees
24,374 
Severance and employee retention
841 
Bankruptcy trustee fees
20 
Settlement with customers and vendors
(976)
Impairment of property, plant and equipment
3,443 
Rejected executory contracts
14,185 
Reduction in SF Services warrants outstanding
(8,689)
$
69,114 
**(18)     Discontinued  Operations**

During February 2002 (the "measurement date"), a decision was  made to liquidate our international grain trading subsidiaries, Tradigrain.   Tradigrain was acquired in 1993 and provided international grain marketing and brokerage  services to our customers.  The formation of ADM/Farmland, our domestic grain joint  venture, the changing environment which limited the availability of bank credit for  trading businesses, and our continuing focus on core businesses were the primary reasons  for exiting this business.

The disposal plan consists primarily of the termination of normal  activity, the sale of existing inventories, the collection of receivables and other  claims, and the settlement of trade and financing liabilities.  The disposal of  Tradigrain operations represents a discontinued operation under APB No. 30.   Accordingly, the accompanying Consolidated Statements of Operations have been reclassified  to reflect Tradigrain as discontinued operations for all periods presented.  For  business segment reporting purposes, Tradigrain business results are reported as  discontinued operations within the "World Grain" segment.  Proceeds from  the liquidation of Tradigrain are being used to pay Tradigrain's operating expenses and to  repay Tradigrain's debt obligations.  

Under current applicable generally accepted accounting principles, (APB  No. 30) we are required to estimate and accrue estimated operating losses during the  liquidation period as well as any estimated loss we will incur on final liquidation of  assets and settlement of liabilities.  As of August 31, 2002, we did not accrue  either a loss for future operations or liquidation loss, as management estimates that the  liquidation will not result in a loss in a future period.  However, Tradigrain's  remaining assets primarily consist of trade and insurance receivables.  Such trade  receivables may be difficult to fully collect during the windup of operations.  As a  part of our accounting process we have established reserves to reduce these receivables to  our best estimate of net realizable value.  The insurance receivables result from  soybeans Tradigrain owned which were stored in a warehouse owned by a third party.   These soybeans were misappropriated.  The soybeans were insured and Tradigrain is  currently involved in litigation to recover from the insurer the value of the  soybeans.  Based on information provided by our legal counsel, we believe Tradigrain  has a meritorious case and will recover most, if not all, of the value of the  misappropriated soybeans.  Furthermore, the length of time required to liquidate our  operations could vary from our estimate, which would affect total general and  administrative expenses incurred during the liquidation.  If actual events differ  from our estimates, there could be a material impact on our results of operations and  financial position.

  The following tables summarize financial information for Farmland's discontinued  operations.

Balance sheet of discontinued operations:

August 31
2001
2002
(Amounts in Thousands)AssetsAccounts receivable - trade$
197,335$
20,756Inventories
49,532
104Other current assets
60,216
36,304     Total current assets$
307,083$
57,164Property, plant and equipment, net$
24,009$
1,197Other long-term assets
8,719
855     Total long-term assets$
32,728$
2,052Total assets$
339,811$
59,216LiabilitiesShort-term notes payable$
85,703$
2,614Current maturities of long-term debt
2,332
-0-Accounts payable - trade
77,503
13,254Other current liabilities (less cash netted against bank          overdrafts of $8.7 million in 2001 and $7.0 million in 2002)
      114,365
      19,252     Total current liabilities$
279,903$
35,120Long-term borrowings$
9,980$
-0-Intercompany liabilities due to Farmland
190 
11,540Total liabilities$
290,073$
46,660Net assets of discontinued operations$
49,738$
12,556
Net sales and income from discontinued operations:

Year Ended August 31
2000
2001
2002
(Amounts in Thousands)Net sales through measurement date$
2,594,148 $
2,566,126 $
767,718 Net sales subsequent to measurement date$
-0-$
-0-$
238,461 Net sales$
2,594,148 $
2,566,126  $
1,006,179 Pretax loss from discontinued operations$
(23,215)$
(6,136)$
(34,211)Income tax benefit (expense)
3,346 
159
(3,423)Net loss from discontinued operations$
(19,869)$
(5,977)$
(37,634)
Cash flows related to discontinued operations:

Year Ended August 31
2000
2001
2002
(Amounts in      Thousands)Net cash provided by (used in)        operating activities
$    (178,453)
$      139,485 
      $      180,067 
Net cash provided by (used in)        investing activities
(12,905)
(7,393)
      6,389
Net cash provided by (used in)        financing activities
202,570
(140,736)
      (188,150)
Net increase (decrease) in cash         and cash equivalents
$       11,212 
$       (8,644) 
      $        (1,694)
Cash and cash equivalents at         beginning of period
6,140 
17,352 
      8,708 
Cash and cash equivalents at         end of period
$       17,352 
$          8,708 
      $          7,014 
**(19)     Planned Major Maintenance Costs**

Effective September 1, 2000, Farmland changed its method of accounting for  certain costs expected to be incurred in the next planned major maintenance of its  manufacturing and processing facilities from the accrue-in-advance method to the direct  expense method. Under the new accounting method, maintenance costs are recognized as  expense as maintenance services are performed. We believe the new method is preferable in  the circumstances because, prior to the performance of the maintenance services, we do not  have a present unavoidable duty or responsibility to perform such services. The effect of  this change at September 1, 2000 was a $6.3 million benefit (net of income tax expense of  $1.1 million) and has been presented as a cumulative effect of an accounting change in the  accompanying Consolidated Statements of Operations for the year ended August 31,  2001.  Had this new accounting method been applied in the year ended August 31, 2000,  the effect would have been to increase our net loss by $0.4 million (net of income tax  benefit of $0.1 million).  

**(20)     Significant Group Concentration of  Credit Risk**

Farmland extends credit to its customers on terms generally no more  favorable than standard terms of sale for the industries it serves.  A substantial  portion of our receivables are concentrated in the agricultural and food retail and  service industry.  Collection of these receivables may be dependent upon the health  of the farm crop, livestock production, consumer, and travel economic sectors.   Substantially all of our crop production sales are to a single customer, and substantially  all of our petroleum sales are to a single customer.  A significant amount of trade  receivables are with customers located in foreign countries.  Repayment is dependent  upon the financial stability of those countries' national economies.  Current global  economic problems combined with turmoil in various parts of the world could create  additional credit risk related to customers located in foreign countries.  Farmland  has counterparty performance risk on forward contracts we have entered into with producers  and local cooperatives.  In the past, Farmland has not had significant problems with  non-performance on these contracts.  We do not anticipate having significant  non-performance problems in the future.  However, the risk of non-performance always  exists, and such risk may change as the agricultural economy changes. Our credit risks are  continually reviewed, and management believes that adequate provisions have been made for  doubtful accounts.

Farmland maintains investments in and advances to cooperatives,  cooperative banks and joint ventures from which it purchases products or services.  A  substantial portion of the business of these investees is dependent upon the agribusiness  economic sector.  

**(21)     Employee Benefit Plans**

The Farmland Industries, Inc. Employee Retirement Plan (the  "Plan") is a defined benefit plan in which substantially all employees may  participate.  Participation in the Plan is optional prior to age 34, but mandatory  thereafter.  Benefits payable under the Plan are based on years of service and the  employee's average compensation during the highest four of the employee's last ten years  of employment.

The assets of the Plan are maintained in a trust fund.  The majority  of the Plan's assets are invested in common stocks, corporate bonds, United States  Government bonds, short-term investment funds, private REITS, real estate separate  accounts, and venture capital funds.

The funding policy for the Plan is at the sole discretion of the Farmland  Employee Retirement Plan Committee.  Farmland charges pension costs as accrued based  on the actuarial valuation of the plan.

Components of Farmland's pension cost are as follows:

Year Ended      August 31
2000
2001
2002
(Amounts in      Thousands)
Service cost
$   16,175 
$     13,124 
$     13,815 
Interest cost
25,168 
27,630 
29,372 
Expected return on Plan      assets
(35,207)
(38,454)
(39,235)
Amortization of      unrecognized net loss (gain)
207 
(378)
-0-
Net periodic pension cost
$     6,343 
$       1,922 
$       3,952 
Curtailment      gain recognized
-0-
(11,675)
-0-
Special termination      benefit cost
-0-
1,263 
3,766 
Total pension cost      (income)
$     6,343 
$   (8,490)
$      7,718 
For the year ended August 31, 2002 Farmland incurred a $3.8  million expense for a partial plan termination, which was recognized for the cost of  granting full vesting to involuntary terminations during the period April 1, 2000 through  May 31, 2002.  

For the year ended August 31, 2001, Farmland realized an $11.7 million  curtailment gain as a result of termination of participants from the Plan primarily as a  result of the sale of the Dubuque, Iowa meat processing plant and the formation of the  Country Energy, Agriliance and Land O'Lakes Farmland Feed joint ventures.  The  curtailment gain is the difference between the accrued benefit based on actuarial  assumptions and the actual benefit at time of termination.  

For the year ended August 31, 2001 Farmland realized a $1.3 million  expense for special termination benefits, which was the cost to provide full vesting to  specific participants terminated under our severance program.

The following table sets forth the Plan's funded status and amounts  recognized as assets in our Consolidated Balance Sheets at August 31, 2001 and 2002.   Such prepaid pension cost, as calculated by our independent actuary is based on the Plan's  funded status as of May 31, 2001 and 2002.

August 31
2001
2002
(Amounts in Thousands)
**Change in Projected Benefit      Obligation:**   Projected benefit obligation,      beginning of year
$              333,942 
$          393,420 
   Service cost 
13,124 
13,815  
   Expected employee      contributions
6,300 
5,400 
   Interest cost
27,630 
29,372 
   Actuarial loss
41,443 
20,111 
   Transfer to      Agriliance
-0-
(7,395)
   Curtailment gain
(11,675)
-0-
   Special termination      benefit cost
1,263 
3,766 
   Benefits paid
(18,607)
(22,135)
   Projected benefit      obligation, end of year
$              393,420 
$          436,354 
**Change in Fair Value of Plan      Assets:**
   Plan assets at fair      value, beginning of year
$              430,114 
$          440,242 
   Transfer to      Agriliance
-0-
(7,395)
   Actual return on      Plan assets
23,545 
8,885 
   Actual company      contributions
-0-
-0-
   Actual employee      contributions
5,190 
4,546 
   Actual benefits paid
(18,607)
(22,135)
   Plan assets at fair      value, end of year
$              440,242 
$          424,143 
   
**Funded Status and Prepaid Pension      Cost:**
   Funded status of the      Plan, end of year
$                46,822 
$           (12,211)
   Unrecognized net      loss
-0-
51,315 
   Prepaid pension      cost, end of year
$                46,822 
$            39,104 
   
The following rates were used when calculating  service  cost, interest cost, expected return on Plan assets, the projected benefit  obligation and the Plan's funded status.

Year Ended August 31
2000
2001
2002
Discount rate
8.25%
7.75%
7.25%
Rate of increase in future      compensation levels
      4.92%
      5.09%
      4.96%
Expected long-term rate of      return on Plan assets
      9.0%
      9.0%
      9.0%
**(22)     Related Party Transactions**

Our investments accounted for by the equity method consist principally of:
- 50% equity interests in three manufacturers of plant foods products,      Farmland Hydro, L.P., SF Phosphates Limited Company and Farmland MissChem, Limited; 
- an approximate 36% equity interest in Alliance Farms Cooperative which      buys, sells and breeds swine;  
- beginning January 1, 2000, an approximate 50% equity interest in UCB,      LLC, which in turn holds a 50% equity interest in Agriliance, LLC, an agronomy      distribution and marketing venture; 
- beginning October 1, 2000, an equity interest in Land O'Lakes Farmland      Feed, LLC, a manufacturer and marketer of feed products; 
- beginning May 4, 2001, a contractual relationship with ADM/Farmland,      Inc., a provider of grain marketing and storage services; 
- from September 1, 1999 through December 31, 2000, an equity interest in      Cooperative Refining, LLC, which operated two refineries; and 
- from February 1997 through February 2001, a 50% equity interest in One      System Group, LLC, a provider of information services. 

During 2000, 2001 and 2002, Farmland purchased $1,082.4 million, $450.2  million and $134.2 million, respectively, of products and services from these ventures and  had sales to these ventures of $55.4 million, $743.5 million and $522.8 million,  respectively. Farmland had accounts payable of $6.3 million and $33.3 million (including  $26.5 million in pre-petition accounts payable at August 31, 2002 that are stayed as a  result of our Chapter 11 filings) due to these ventures at August 31, 2001 and 2002,  respectively.  Accounts receivable owed to us at August 31, 2001 and 2002 totaled  $34.5 million and $51.0 million, respectively.  Notes receivable due from these  ventures totaled $17.4 million and $11.5 million at August 31, 2001 and 2002,  respectively.

**(23)     Industry  Segment Information**

SFAS No. 131, "Disclosures about Segments of an Enterprise and  Related Information" requires companies to report certain information about operating  segments in their financial statements and establishes standards for related disclosures  about products and services, geographic areas and major customers.  SFAS 131 defines  operating segments as components of an enterprise about which separate financial  information is available that is evaluated regularly by management in deciding how to  allocate resources and in assessing performance.  Comparative information for prior  years presented has been restated to conform to our current organizational structure.

Farmland conducts business primarily in two operating areas: agricultural  inputs and outputs.  On the input side of the agricultural industry, we operate as a  farm supply cooperative.  On the output side of the agricultural industry, we operate  as a processing and marketing cooperative. 

Our farm supply operations consist of four segments:  crop  production, petroleum, feed and other operating units. Principal products of the crop  production segment are nitrogen and phosphate-based plant foods and, through an ownership  interest in a joint venture, a complete line of insecticides, herbicides and mixed  chemicals. Principal products of the petroleum division are refined fuels, propane and  petroleum refining by-products.  Principal products of the feed division include  swine, dairy, pet, beef, poultry, mineral and specialty feeds; feed ingredients and  supplements, animal health products and livestock services.  Other operations  primarily include retail petroleum and farm supply stores, grain processing, printing and  transportation services.  

On the output side, Farmland's operations consist of two segments: the  processing and marketing of meat products ("refrigerated foods") and the  origination, storage and marketing of grain ("world grain").  During  February 2002, a decision was made to liquidate our international grain trading  subsidiaries, Tradigrain, within one year.  Accordingly, the accompanying segment  results have been reclassified to reflect Tradigrain as discontinued operations within the  "World Grain" segment for all periods presented.

The operating income (loss) of each industry segment includes the revenue  generated on transactions involving products within that industry segment less  identifiable expenses.  Corporate assets include cash, investments in other  cooperatives, and certain other assets.

Unallocated includes income and expense items which are not directly  attributed to or allocated to any operating segment.  Examples of such items include  certain interest, legal, human resources, and finance expenses.

Beginning September 1, 2000, Farmland began allocating certain interest  expense based on net assets employed by each segment and allocating certain corporate  service expenses based on estimated use of the service by each segment.  Segment  results for the year ended August 31, 2000 were restated to conform to our current  operational structure and current method of allocation.

All costs associated with our restructuring activities are reflected as  Restructuring and other charges in the accompanying segment results.  All costs  related to our reorganization under Chapter 11 of the Bankruptcy Code are reflected as  Reorganization expense in the accompanying segment results.

Following is a summary of industry segment information as of and for the  years ended August 31, 2000, 2001 and 2002.
**2000 (Page 1 of 3)**
(Amounts in Thousands)
**CONSOLIDATED SEGMENTS**
Combined
Segments
Unallocated
ConsolidatedSales & transfers
$     12,952,781 
$                  -0-
$     12,952,781 Transfers between    segments
(3,158,206)
-0-
(3,158,206)Net sales
$       9,794,575 
$                  -0-
$       9,794,575 Cost of sales
9,332,978 
-0-
9,332,978 Gross income
$          461,597 
$                  -0-
$          461,597 Selling, general and   administrative expenses
(378,228) 
(71,373) 
(449,601) Interest expense
(99,712) 
(8,268) 
(107,980) Interest income
3,279 
6,598 
9,877 Other income (expense)
21,157 
5,538 
26,695 Equity in income/(loss)   of investees 
58,920 
(2,029)
56,891 Minority owners' interest   in net (income) loss   of subsidiaries
(24,996)
-0-
(24,996)Income tax benefit
-0-
18,136 
18,136 
Income (loss) from continuing          operations
      $            42,017 
      $         (51,398)
      $             (9,381)
Loss from discontinued          operations, net of income tax         benefit
      (19,869)
      -0-
      (19,869)Net income (loss)   
$            22,148 
$         (51,398)
$           (29,250)Investment in and    advances to investees
$          279,798 
$           (2,165)
$          277,633 Total assets
$       2,973,424 
$         308,763 
$       3,282,187 Depreciation and    amortization expense
$            96,199 
$           11,927 
$          108,126 Capital expenditures
$            96,092 
$             4,773 
$         100,865 **2000 (Page 2 of 3)**
(Amounts in Thousands)
**INPUT AND OTHER    SEGMENTS**
Other
Total Input
Crop 
Operating
and Other
Production
Petroleum
Feed
Units
SegmentsSales & transfers
$    1,077,146 
$   1,440,406 
$  672,697 
$ 1,913,857 
$ 5,104,106 Transfers between    segments
(50,883)
(20,983)
(60,125)
(1,724,530)
(1,856,521)Net sales
$    1,026,263 
$  1,419,423 
$  612,572 
$    189,327 
$ 3,247,585 Cost of sales
1,021,840 
1,395,507 
565,075 
169,029 
3,151,451 Gross income
$           4,423 
$        23,916 
$    47,497 
$      20,298 
$      96,134 Selling, general and   administrative expenses
(50,313) 
(15,557) 
(34,162) 
(25,200) 
(125,232) Interest expense
(27,628) 
(18,791) 
(6,014) 
(3,513) 
(55,946) Interest income
52 
455 
(136)
821 
1,192 Other income (expense)
21,045 
(142)
511 
3,976 
25,390 Equity in net income (loss)   of investees 
37,664 
20,299 
293 
(2,094)
56,162 Minority owners' interest
   in net    (income) loss of    subsidiaries
    -0-
    -0-
    504 
    21
    525 Income tax benefit
-0-
-0-
-0-
-0-
-0-
Income (loss) from    continuing        operations
    $        (14,757)
    $             10,180     $      8,493 
    $      (5,691)
    $      (1,775)
Loss from discontinued       operations, net of       income tax benefit
    -0-
    -0-    -0-
    -0-
    -0Net income (loss)
$        (14,757)
$        10,180 
$      8,493 
$      (5,691)
$      (1,775)Investment in and    advances to investees
$       182,764 
$        62,107 
$      7,126 
$        5,584 
$    257,581 Total assets
$       617,332 
$      411,860 
$  124,999 
$      79,523 
$ 1,233,714 Depreciation and    amortization expense
$        25,213 
$       15,966 
$      5,774 
$      10,272 
$      57,225 Capital expenditures
$           6,649 
$          6,986 
$     5,390 
$           770 
$      19,795 **2000 (Page 3 of 3)**(Amounts in Thousands)
**OUTPUT SEGMENTS**
Total
Refrigerated
World
Output
Foods
Grain
SegmentsSales & transfers
$    5,577,967 
$    2,270,708 
$   7,848,675 Transfers between    segments
      (965,945)
    (335,740)
 (1,301,685)Net sales
$    4,612,022 
$    1,934,968 
$   6,546,990 Cost of sales
4,303,329 
1,878,198 
6,181,527 Gross income
$       308,693 
$         56,770 
$      365,463 Selling, general and   administrative expenses
(212,051) 
(40,945) 
(252,996) Interest expense
(18,938) 
(24,828) 
(43,766) Interest income
775 
1,312 
2,087 Other income (expense)
(5,965)
1,732 
(4,233)Equity in net income (loss)   of investees 
2,398 
360 
2,758 Minority owners' interest   in net (income) loss   of subsidiaries
(25,521)
-0-
(25,521)Income tax benefit
-0-
-0-
-0-
Income (loss) from      continuing operations
$         49,391 
$         (5,599)
$       43,792 
Loss from discontinued      operations,          net of income tax benefit
      -0-
      (19,869)
      (19,869)Net income (loss)
$         49,391 
$        (25,468)
$       23,923 Investment in and    advances to investees
$          14,452 
$           7,765 
$        22,217 Total assets
$       745,254 
$      994,456 
$   1,739,710 Depreciation and    amortization expense
$         36,850 
$           2,124 
$       38,974 Capital expenditures
$         58,972 
$         17,325 
$       76,297 
 
**2001 (Page 1 of 3)**
(Amounts in Thousands)
**CONSOLIDATED      SEGMENTS**
Combined
Segments
Unallocated
Consolidated
Sales & transfers
$        12,367,072 
$                     -0-
$         12,367,072 
Transfers between 
   segments
(3,169,758)
-0-
(3,169,758)
Net sales
$          9,197,314 
$                     -0-
$           9,197,314 
Cost of sales
8,803,451 
-0-
8,803,451 
Gross income 
$             393,863 
$                     -0-
$              393,863 
Selling, general and
   administrative      expenses
(319,029) 
(44,181) 
(363,210) 
Restructuring and other charges
(54,016) 
(26,309) 
(80,325) 
Interest expense
(110,027) 
(8,210) 
(118,237) 
Interest income
5,010 
7,525 
12,535 
Other income (expense)
6,822 
12,855 
19,677 
Equity in income      (loss)
   of investees 
28,313 
(856)
27,457 
Minority owners'      interest
   in net (income)      loss
   of subsidiaries
(23,164)
-0-
(23,164)
Income tax benefit
-0-
27,619 
27,619 
Income (loss) from continuing      operations   
$              (72,228)
$            (31,557)
$            (103,785)
Loss from discontinued      operations, net of          income tax benefit
      (5,977)
      -0-
      (5,977)
Income (loss) before cumulative      effect of         changes in accounting principles, net of          income tax expense
      $              (78,205)
      $            (31,557)
      $            (109,762)
Cumulative effect of changes in      accounting         principles, net of income tax expense
      18,991 
      785 
      19,776 
Net income (loss)
$              (59,214)
$            (30,772)
$              (89,986)
Investment in and advances to      Investees
$             256,123 
$                   529 
$              256,652 
Total Assets
$          2,454,228 
$            273,316 
$           2,727,544 
Provisions for depreciation and      amortization
$             102,866 
$              13,425 
$              116,291 
Capital Expenditures
$             104,210 
$                3,204 
$            $107,414 
 
**2001 (Page 2 of 3)**
(Amounts in Thousands)
**INPUT AND OTHER      SEGMENTS**
Other
Total Input
Crop 
Operating
and Other
Production
Petroleum
Feed
Units
Segments
Sales & transfers
$      823,721 
$   1,731,370 
$      50,262 
$  2,073,638 
$  4,678,991 
Transfers between segments
(19,213)
(19,903)
(5,191)
(1,948,042)
(1,992,349)
Net sales
$      804,508 
$   1,711,467 
$      45,071 
$      125,596 
$   2,686,642 
Cost of sales
837,077 
1,616,920 
41,101 
112,569 
2,607,667 
Gross income (loss)
$      (32,569)
$        94,547 
$        3,970 
$       13,027 
$        78,975 
Selling, general and
        administrative expenses
(38,209) 
(19,118) 
(4,579) 
(23,282) 
(85,188)) 
Restructuring and other      charges
-0-
(2,500) 
-0-
(21,884) 
(24,384) 
Interest expense
(36,121) 
(20,038) 
(5,295) 
(3,555) 
(65,009) 
Interest income
494 
443 
-0-
1,456 
2,393 
Other income (expense)
4,273 
(1,693)
103 
6,055 
8,738 
Equity in net income      (loss) of investees 
18,473 
5,585 
3,492 
318 
27,868  
Minority owners' interest
   in net      (income) loss of subsidiaries
(39)
-0-
-0-
(2)
(41)
Income tax benefit
-0-
-0-
-0-
-0-
-0-
Income (loss) from      continuing operations
$      (83,698)
$        57,226 
$      (2,309)
$      (27,867)
$      (56,648)
Loss from discontinued          operations, net of income tax         benefit
      -0-
      -0-
      -0-
      -0-
      -0-
Income (loss) before      cumulative          effect of changes in accounting          principles, net of income tax          expense
      $      (83,698)
      $        57,226 
      $      (2,309)
      $      (27,867)
      $      (56,648)
Cumulative effect of      changes in          accounting principles, net of          income tax expense
              18,647 
               1,965 
                 (12)
      -0-
              20,600 
Net income (loss)
$      (65,051)
$        59,191 
$      (2,321)
$      (27,867)
$      (36,048)
Investment in and 
   advances to      investees
$      178,986 
$          2,486 
$      46,700 
$          5,571 
$      233,743 
Total assets
$      669,369 
$      444,605 
$      55,306 
$        44,143 
$   1,213,423 
Provisions for      depreciation and 
   amortization 
$        30,671 
$       19,002 
$             82 
$          4,170 
$        53,925 
Capital expenditures
$        11,233 
$          7,397 
$             10 
$             615 
$        19,255 **2001 (Page 3 of 3)**(Amounts in Thousands)
**OUTPUT SEGMENTS**
Total
Refrigerated
World
Output
Foods
Grain
Segments
Sales & transfers
$     5,778,650 
$    1,909,431 
$  7,688,081 
Transfers between 
   segments
      (945,347)
   (232,062)
 (1,177,409)
Net sales
$     4,833,303 
$    1,677,369 
$   6,510,672 
Cost of sales
4,543,559 
1,652,225
6,195,784
Gross income 
$        289,744 
$         25,144 
$     314,888 
Selling, general and
   administrative expenses
(205,420) 
(28,421) 
(233,841) 
Restructuring and other charges
(17,396) 
(12,236) 
(29,632) 
Interest expense
(21,304) 
(23,714) 
(45,018) 
Interest income
760 
1,857 
2,617 
Other income (expense)
(5,153)
3,237 
(1,916)
Equity in net income (loss)
   of investees 
1,484 
(1,039)
445 
Minority owners' interest
   in net (income) loss
   of subsidiaries
(23,123)
-0-
(23,123)
Income tax benefit
-0-
-0-
-0-
Income (loss) from continuing      operations
$          19,592 
$        (35,172)
$      (15,580)
(Loss) from discontinued operations,      net of         income tax benefit
      -0-
      (5,977)
(5,977)
Income (loss) before cumulative effect      of          changes in accounting principles, net of          income tax expense
      $          19,592 
      $        (41,149)
      $      (21,557)
Cumulative effect of changes in      accounting          principles, net of income tax expense
(1,609)
      -0-
      (1,609)
Net income (loss)
$         17,983 
$        (41,149)
$    (23,166)
Investment in and 
   advances to      investees
$         16,163 
$           6,217 
$        22,380 
Total assets
$        821,151 
$       419,654 
$  1,240,805 
Provisions for depreciation and 
   amortization 
$         41,194 
$           7,747 
$       48,941 
Capital expenditures
$          80,133 
$           4,822 
$        84,955 
 
**2002**  (page 1 of 3)(Amounts in Thousands)**CONSOLIDATED SEGMENTS**
Combined
Segments
Unallocated
ConsolidatedSales & transfers
$          8,749,564 
$                     -0-
$  8,749,564 
Transfers between segments
(2,175,560)
-0-
(2,175,560)
Net sales
$          6,574,004 
$                     -0-
$         6,574,004 
Cost of sales
6,330,287 
-0-
6,330,287
Gross income (loss)
$             243,717 
$                     -0-
$            243,717 
Selling, general and administrative    expense
(275,645) 
(63,954) 
(339,599) 
Restructuring and other charges
(51,876) 
-0-
(51,876) 
Interest expense
(62,688) 
(20,198) 
(82,886) 
Interest income
797 
(546) 
251 
Other income (expense) 
(21,677)
5,873 
(15,804)Equity in net income (loss) of investees 
34,094 
30 
34,124 
Minority owners interest in
   net income of subsidiaries
(22,404)
-0-
(22,404)
Reorganization (expense) income
(17,786)
(51,328)
(69,114)
Income tax expense 
-0-
(5,521)
(5,521)Income (loss) from continuing operations
$            (173,468)
$          (135,644)
$         (309,112)Loss from discontinued operations, net    of  income tax expense
(37,634)
-0-
(37,634)
Net income (loss)
$            (211,102)
$          (135,644)
$          (346,746)
Investment in and
   advances to investees
$              251,723 
$                   560 
$            252,283 
Total assets
$          1,966,312 
$            215,331 
$         2,181,643 
Provisions for depreciation and
   amortization 
$             107,822 
$              10,382 
$            118,204 
Capital expenditures including prepayments
$              326,754 
$                 397 
$             327,151    
 
**INPUT    AND OTHER SEGMENTS****2002**  (page 2 of 3)(Amounts in Thousands)
Other
Total Input
Crop
Operating
and Other
Production
Petroleum
Feed
Units
SegmentsSales & transfers
$        593,832 
$       974,869 
$              -0-
$   1,285,349 
$   2,854,050 
Transfers between    segments
(8,121)
(8,800)
              -0-
(1,229,446)
(1,246,367)
Net sales
$        585,711 
$       966,069 
$              -0-
$        55,903 
$   1,607,683 
Cost of sales
619,353 
1,011,409 
(57)
46,903 
1,677,608 
Gross income (loss)
$        (33,642)
$        (45,340)
$             57 
$          9,000 
$      (69,925)
Selling, general and
      administrative expense
(42,280) 
(11,873) 
(1,178) 
(13,401) 
(68,732) 
Restructuring and other    charges
(57,816) 
-0-
-0-
5,940
(51,876) 
Interest expense
(29,550) 
(6,107) 
(2,103) 
(1,202) 
(38,962) 
Interest income
(25)
232 
-0-
225 
432 
Other income (expense)
(47,949)
15,301 
16,553 
2,218 
(13,877)
Equity in income (loss)
   of    investees 
31,592 
(1,035)
4,320 
839 
35,716 Minority owners interest in net        income of subsidiaries
    -0-
-0-
-0-
(3)
(3)
Reorganization    (expense) income
(9,368)
(3)
-0-
(1,493)
(10,864)
Income tax expense
-0-
-0-
-0-
-0-
-0-Income (loss) from continuing        operations
$      (189,038)
$        (48,825)
$      17,649 
$          2,123 
$    (218,091)(Loss) from discontinued operations,        net of income tax expense
-0-
-0-
-0-
-0-
-0-
Net income (loss)
$      (189,038)
$       (48,825)
$      17,649 
$         2,123 
$    (218,091)Investment in and advances to        Investees
$        188,376 
$              156 
$      50,888 
$             411 
    $      239,831 
Total assets
$        755,132 
$       262,943 
$      58,637 
$        13,543 
$   1,090,255 Provisions for depreciation and        amortization expense
$          38,218 
$         17,553 
$              -0-
$          1,659 
$        57,430 
Capital expenditures    including pre-       payments
$        269,088 
$         13,652 
$              -0-
$            410 
$      283,150 
 
**OUTPUT SEGMENTS****2002**  (page 3 of 3)
Total(Amounts in thousands)
Refrigerated
World
Output
Foods
Grain
SegmentsSales & transfers
$    5,893,205 
$          2,309 
$   5,895,514 
Transfers between segments(929,193)
-0-
(929,193)
Net sales
$   4,964,012 
$          2,309 
$   4,966,321 
Cost of sales
4,644,987 
7,692 
4,652,679 
Gross income (loss)
$      319,025 
$         (5,383)
$      313,642 
Selling, general and administrative    expense
(202,822) 
(4,091) 
(206,913) 
Restructuring and other charges
-0-
-0-
-0-
Interest expense
(21,492) 
(2,234) 
(23,726) 
Interest income
365 
-0-
365 
Other income (expense)
(11,345)
3,545 
(7,800)
Equity in net income (loss) of investees 
(1,656)
34 
(1,622)
Minority owners interest in net income of    subsidiaries
(22,401)
-0-
(22,401)
Reorganization (expense) income
751 
(7,673)
(6,922)
Income tax expense
-0-
-0-
-0-
Income (loss) from continuing operations
$        60,425 
$       (15,802)
$       44,623
(Loss) from discontinued operations, net    of income tax        expense
-0-
(37,634)
(37,634)
Net income (loss)
$        60,425 
$       (53,436)
$          6,989 
Investment in and advances to investees
$          7,190 
$          4,702 
$        11,892 
Total assets
$      770,840 
$      105,217 
$      876,057 
Provisions for depreciation and    amortization 
$        43,087 
$          7,305 
$        50,392 
Capital expenditures including prepayments
$        43,179 
$             425 
$        43,604   Substantially all of Farmland's long-lived assets are located in the United States.   Sales from continuing operations by country, determined by customer location, were as  follows:

Year Ended August 31
2000
2001
2002
(Amounts in Thousands)United States
$     8,691,631
$     8,102,653
$     5,946,261Mexico
533,524
499,142
110,912Japan
249,957
284,223
238,507Korea
66,796
58,420
95,615Other
252,667
252,876
182,709Total
$     9,794,575
$     9,197,314
$     6,574,004
**(24)     Subsequent Events**

Prior to year-end, we entered into discussions to sell substantially all  the assets of Farmland Hydro, L.P. ("Hydro") and, accordingly, reduced our  investment in Hydro to its estimated net realizable value.  During October 2002,  Farmland received Court approval to vote our 50% ownership interest in Hydro in favor of  approving the sale by Hydro of substantially all of the assets of Hydro to Cargill  Fertilizer, Inc.  The sale was consummated in November 2002 and total proceeds from  the sale approximated our estimate net realizable value.

We operate two leased ammonia plants, both located in Enid,  Oklahoma.  The lease expires during September 2003.  The lease permits Farmland  the option to purchase, at the end of the lease term, the plants for an amount equal to  the lesser of the fair market value of the facilities or $25.5 million.  Farmland and  the lessor have agreed that the purchase price will be $25.5 million, which Farmland  believes is below the fair market value of the facilities.  In October 2002 we  received Court approval to exercise the option to purchase the two ammonia plants in  September 2003, and we are obligated to the lessor to purchase the facilities at that  time.

On November 27, 2002, Farmland filed a plan of reorganization with  the Court.  See Note 1 for further information regarding the plan of reorganization.

**ITEM 9.     CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ONACCOUNTING AND FINANCIAL DISCLOSURE**

None.

**PART III**

**ITEM 10.     DIRECTORS AND EXECUTIVE OFFICERSOF THE REGISTRANT**

The directors of Farmland are as follows:

    Name     
Age as of August 31,   2002   
Positions Held With Farmland
Present Term as Director Expires in December
Total Years of Service Board     Member 
Business Experience During Last Five YearsHarry Fehrenbacher
54
Chairman of the Board
2002
6
Producer--Newton, Illinois.     Mr. Fehrenbacher serves as President of the Board of Directors, Effingham Equity,    Effingham, Illinois, a local cooperative association of farmers and ranchers.Jody Bezner
61
Vice Chairman and Vice    President
2003
11
Producer--Texline, Texas.    Mr. Bezner serves as President of the Board of Directors, Dalhart Consumers Fuel    Association, Inc.,  Dalhart, Texas, a local cooperative association of farmers and    ranchers.  Lyman Adams, Jr.
51
2004
10
General Manager--Cooperative Grain and    Supply, Hillsboro, Kansas, a local cooperative association of farmers and ranchers.Ronald J. Amundson
58
2003
14
General Manager--Central Iowa    Cooperative, Jewell, Iowa, a local cooperative association of farmers and ranchers.Baxter Ankerstjerne
66
2002
12
Producer--Peterson, Iowa.    Mr. Ankerstjerne is past Chairman of the Board of Directors, Farmers Cooperative    Association, Marathon, Iowa, a local cooperative association of farmers and ranchers.Donald Anthony
52
2003
2
Producer--Lexington, Nebraska.      Mr. Anthony is a Director and past President and Vice President of All Points Cooperative,    Lexington, Nebraska, a local cooperative association of farmers and ranchers.
Larry Dahlsten
59
2003
2
Producer--Lindsborg, Kansas.      Mr. Dahlsten is past Chairman and Vice-Chairman, Mid-Kansas Cooperative Association,    Moundridge, Kansas, a local cooperative association of farmers and ranchers.Steven Erdman
52
2004
10
Producer--Bayard, Nebraska.    Mr. Erdman serves as President of the Board of Directors, Panhandle Co-op, Scottsbluff,    Nebraska, a local cooperative association of farmers and ranchers.Thomas H. Gist
67
2002
4
Producer--Marianna, Arkansas.      Mr. Gist serves as Secretary of the Board of Directors, Tri-County Farmers Association,    Brinkley, Arkansas, a local cooperative association of farmers and ranchers.Ben Griffith
53
2004
13
Former General Manager--Central    Cooperatives, Inc., Pleasant Hill, Missouri, a local cooperative association of farmers    and ranchers.Barry Jensen
57
2002
12
Producer--White River, South    Dakota.  Mr. Jensen serves as a Director of Dakota Pride Cooperative, Winner,    South Dakota, a local cooperative association of farmers and ranchers.Ron Jurgens
64
2004
7
General Manager--Agri Co-op, Holdrege,    Nebraska, a local cooperative association of farmers and ranchers.Douglas Kuhlman
 
52
2004
1
Producer--St. James, Minnesota.      Mr. Kuhlman is past Vice President, Watonwan Farm Service Company, Truman, Minnesota, a    local cooperative association of farmers and ranchers.William F. Kuhlman
53
2002
6
Producer--Oakley, Kansas.      Mr. Kuhlman is a member and former President and CEO of Cooperative Agricultural Services,    Inc., Oakley, Kansas, a local cooperative association of farmers and ranchers.Greg Pfenning
53
2003
10
Producer--Hobart, Oklahoma.      Mr. Pfenning is past Director and President of Farmers Cooperative Association, Hobart,    Oklahoma, a local cooperative association of farmers and ranchers.Monte Romohr
49
2002
12
Producer--Gresham, Nebraska.    Mr. Romohr serves as a Director of Farmers Co-op Business Association, Shelby,    Nebraska, a local cooperative association of farmers and ranchers. Joe Royster
50
2002
9
General Manager--Dacoma Farmers    Cooperative, Inc., Dacoma, Oklahoma, a local cooperative association of farmers and    ranchers. Larry Shriver
 
55
2004
1
Producer -- Alamosa, Colorado.    Mr. Shriver is a past President of Monte Vista Cooperative, Monte Vista, Colorado, a local    cooperative association of farmers and ranchers.  During October 2002, Mr. Shriver    resigned as a Farmland director.E. Kent Stamper
56
2002
6
Producer--Plainville, Kansas.      Mr. Stamper serves as Director and Vice President of the Board of Directors, Midland    Marketing Coop, Hays, Kansas, a local cooperative association of farmers and    ranchers.  Eli F. Vaughn
53
2003
5
General Manager--Farmers Cooperative    Company, Afton, Iowa, a local cooperative association of farmers and ranchers.Frank Wilson
54
2004
7
General Manager--Elkhart Farmers     Co-op Association, Elkhart, Texas, a local cooperative association of farmers and    ranchers.
 

Directors are elected for a term of three years by the shareholders ofFarmland at its annual meeting.  The expiration dates for such three-year terms aresequenced so that about one-third of the Board of Directors is elected each year. The executive committee consists of Ronald Amundson, Jody Bezner, Harry Fehrenbacher, GregPfenning, Joe Royster and, serving as management liaison, Robert B. Terry, our Presidentand Chief Executive Officer.  Members of the executive committee serve as chairmen ofstanding committees of the Board of Directors as follows: Joe Royster, corporateresponsibility committee; Ronald Amundson, audit committee; Jody Bezner, compensationcommittee; Greg Pfenning, finance committee; and Harry Fehrenbacher, executive committeeand governance committee.
The executive officers of Farmland are as follows:
Name
Age as of August 31, 2002  
Principal Occupation and      Other Positions
Robert B.      Terry
46
President and Chief Executive Officer - Mr.      Terry was appointed to his present position in May 2002.  Previously he was Executive      Vice President, General Counsel & Corporate Secretary.  Mr. Terry joined Farmland      in 1989.
Steven R.      Rhodes
48
Executive Vice President and Chief Financial      Officer - Mr. Rhodes was appointed to his present position in May 2002.        Previously he held various positions in North American Grain, Transportation, and      Corporate Divisions of Farmland.  Mr. Rhodes joined Farmland in 1979.
Stanley A.      Riemann
51
Executive Vice President and President, Crop      Production - Mr. Riemann was appointed to his present position in May 1999.       Previously he held various positions in the Crop Nutrients and Crop Protection      areas.  Mr. Riemann joined Farmland in 1974.
Robert W.      Schuller
41
Vice President, General Counsel and Corporate      Secretary - Mr. Schuller was appointed to his present position in May 2002.  Mr.      Schuller  joined Farmland in 1994 in the Legal DivisionWilliam      Fielding
55
Executive Vice President and President,      Refrigerated Foods - Mr. Fielding joined Farmland in January 2000.  Mr. Fielding      resigned from Farmland in October 2002.  Prior to joining Farmland, Mr. Fielding      served as President, Dickey Environmental from 1998 to 1999 and as President, Conagra      Refrigerated Meats from 1996 to 1998.
J. Randall      Vance
41
Vice President & Treasurer - Mr. Vance      was appointed to his present position, in July 2002.  Previously he served as      Assistant Treasurer.  Mr. Vance joined Farmland in 1991.
Dennis M.      Alt
46
Vice President, Strategic Projects - Mr. Alt      was appointed to this position in June 2002.  Before his appointment, Mr. Alt was an      Associate General Counsel in Farmland's Legal Division.  Prior to re-joining Farmland      in 2002, he was a shareholder with Stinson Mag & Fizzell.
George       Richter
57
Vice President and President, Pork Division -      Mr. Richter was appointed to his present position in 1999.  Previously he served as      Vice President -- Sales & Marketing for Farmland Foods.  Mr. Richter joined      Farmland in 1971.
Timothy R.      Daugherty
49
Vice President, Administration - Mr.      Daugherty was appointed to his present position in June 2002.  Previously he served      as Vice President  and President of World Grain and as Vice President of Marketing      for a geographic territory that included Kansas, Colorado and Utah.  Mr. Daugherty      joined Farmland in 1985.
 

**ITEM 11.     EXECUTIVE COMPENSATION**

The following table sets forth the annual compensation awarded to, earned  by, or paid to the current and former Chief Executive Officer and the Company's next four  most highly compensated executive officers for services rendered to Farmland in all  capacities during 2000, 2001 and 2002.

 

Annual CompensationName and Principal Position
Year Ending August 31
Salary
Bonus
Employee Variable Compensation      Plan
All Other CompensationRobert Terry,
2000
$
177,426   
$
25,000 
$
-0-  
$
-0-  
President and
2001
$
228,766   
$
-0-
$
56,925   
$
-0-  Chief Executive Officer
2002
$
311,026   
$
-0-
$
-0-  
$
24,269(6)Stan Riemann,
2000
$
292,197   
$
-0-
$
-0-  
$
-0-  Executive Vice President and
2001
$
304,062(1)
$
-0-
$
137,912(2)
$
-0-  President, Crop Production 
2002
$
295,000   
-0-
$
3,466   
$
9,940(5)
William Fielding,
2000
$
204,167   
$
375,000 
$
-0-  
$
-0-  
Executive Vice President and 
2001
$
350,000   
$
-0-
$
-0-  
$
-0-  President, Refrigerated Foods
2002
$
350,000   
$
-0-
$
-0-  
$
930(5)George Richter,
2000
$
244,009   
$
-0-
$
-0-  
$
-0-  Vice President and
2001
$
247,446   
$
-0-
$
42,056   
$
-0-  President, Pork Division
2002
$
247,446   
$
-0-
$
55,675   
$
9,295(5)Tim Daugherty,
2000
$
193,224   
$
-0-
$
-0-  
$
7,200(4)Vice President, 
2001
$
235,728   
$
-0-
$
122,238   
$
7,200(4)Administration
2002
$
235,728   
$
117,864(8) 
$
44,506   
$
132,287(7)Robert Honse,
2000
$
552,057   
$
-0-
$
-0-  
$
-0-  Former President and
2001
$
615,612   
$
-0-
$
235,143   
$
-0-  Chief Executive Officer (3)
2002
$
650,000   
$
-0-
$
-0-  
$
9,295(5)John Berardi,
2000
$
361,110   
$
-0-
$
-0-  
$
-0-  Former Executive Vice President 
2001
$
404,720   
$
-0-
$
138,302
$
-0-  and Chief Financial Officer(3)
2002
$
412,080   
$
-0-
$
-0-  
$
9,295(5)
                                 

(1)       Mr. Riemann was employed  with Agriliance from January 1, 2001 to August 3, 2001 and earned a salary of  $175,866.  This salary is included as a part of Mr. Riemann's total salary.

(2)       Mr. Riemann earned  compensation under the Agriliance variable compensation program of $68,596.  This  variable compensation is included as a part of Mr. Riemann's total variable compensation.

(3)       During May 2002,Mr. Honse  retired as President and Chief Executive Officer and Mr. Berardi retired as Executive Vice  President and Chief Financial Officer. 

(4)       Payment of compensation  earned in prior years but deferred under Farmland's Executive Deferred Compensation Plan.

(5)       Compensation per participant  that may be covered by a qualified pension plan was limited to $150,000 during 1994  through 1996, $160,000 during 1997 through 1999, and $170,000 during 2000 through  2001.  During 2002, the limit on compensation per participant was increased to  $200,000, and employers were allowed to make this increase retroactive to 1994.  To  achieve the retroactive coverage, certain employees were required to make additional  contributions to our qualified pension plan.  Farmland paid these employees an amount  adequate to cover their required contribution plus taxes on the additional compensation. 

(6)       Mr. Terry received payment  of deferred compensation in the amount of $18,965 (see (4) above) and $5,304  related to the qualified pension plan (see (5) above).

(7)       Mr. Daugherty received  payment of deferred compensation in the amount of $122,896 (see (4) above) and  $9,391 related to the qualified pension plan (see (5) above).

(8)     Mr. Daugherty received a  retention bonus related to the ADM/Farmland transaction.

An Annual Employee Variable Compensation Plan and an Executive Deferred  Compensation Plan have been established by our Board of Directors to meet the competitive  salary programs of other companies and to provide a method of compensation which is based  on Farmland's performance.

Under the Annual Employee Variable Compensation Plan, all regular salaried  employees' total compensation is based on a combination of base and variable pay.   The variable compensation award depends on the employee's position and the year-to-date  performance of Farmland and/or the selected performance criteria of the operating or  service unit where the individual is employed.  Variable compensation is awarded only  in periods that Farmland and/or the operating or service unit achieves a threshold  performance level as approved each year by the Board of Directors.  We intend for our  total cash compensation (base plus variable) to be competitive, recognizing that in the  event Farmland and/or the operating or service unit fails to achieve a predetermined  threshold level of performance, the base pay alone will place the employees well under  market rates.  This system of variable compensation allows us to keep our fixed costs  (base salaries) lower and only increase payroll costs consistent with our ability to  pay.  

Our Executive Deferred Compensation Plan permits executive employees to  defer part of their salary and/or part or all of their variable and incentive  compensation.  The amount to be deferred and the period for deferral is specified by  an election made semi-annually.  Payments of deferred amounts shall begin at the  earlier of the end of the specified deferral period, retirement, disability or  death.  The employee's deferred account balance is credited annually with interest at  the highest rate of interest paid by Farmland on any subordinated debt certificate sold  during the year, or, if no subordinated debenture bonds are sold during the year, the  highest rate of interest on any outstanding capital investment certificates, certificates  of investment, or subordinated debenture bonds.  Prior to the Petition Date, payment  of an employee's account balance was paid, at the employee's election, in either a lump  sum or in ten annual installments.  

Subsequent to the Petition Date, payments under the Executive Deferred  Compensation Plan have been stayed pending the outcome of our bankruptcy proceedings and  approval by the Court.  Amounts deferred pursuant to the plan for the accounts of the  named individuals during the years 2000, 2001 and 2002 are included, as salary, in the  cash compensation table.

Under an employment contract effective February 1, 2000, Mr. Fielding's  total compensation is based on a combination of base, variable and long-term incentive pay  that is separate from the arrangements for other employees.  Mr. Fielding's  employment with Farmland was terminated subsequent to our year end.  Mr. Fielding did  not receive any compensation related to his variable or long-term incentive plans.

In view of our recent results, we terminated all previously awarded  Management Long-Term Incentive Plans.  We did not make any payouts under any of these  plans during our fiscal year 2002.  The Board of Directors, in its sole discretion,  may establish a new long-term incentive plan or plans.

Subsequent to August 31, 2002, the Court approved a key employee retention  and incentive target plan (the "KERIT Plan").  The primary objectives of  the KERIT Plan, which covers ninety-six employees, are to:
- retain the management personnel essential to continuing operations and      the completion of the Debtor's restructuring efforts; 
- motivate key employees and encourage the attainment of a confirmed      reorganization plan; and 
- provide appropriate job security and financial incentives to key      employees. 

Of our named executive officers, Messrs.  Terry, Riemann, Richter,  and Daugherty are included in the KERIT Plan.  The KERIT Plan includes a fixed  incentive component.  The fixed incentive component will pay, in four installments  commencing November 2002 and with a final payment made on the effective date of the plan  of reorganization, Mr. Terry 60% of his base salary and Messrs. Riemann, Richter, and  Daugherty 42.5% of their base salaries.  The KERIT Plan also contains provisions that  may increase payouts to key employees under the standard variable compensation  program.  Finally, the KERIT Plan provides enhanced severance for key employees  terminated without cause.

Farmland has established the Farmland Industries, Inc. Employee Retirement  Plan (the "Retirement Plan"), which is a defined benefit plan.  Generally,  employees whose customary employment is at the rate of at least 15 hours per week may  participate in the Retirement Plan.  Participation in the Retirement Plan is optional  prior to age 34, but mandatory thereafter.  Approximately 5,000 active and 12,000  inactive employees were participants in the Retirement Plan on August 31, 2002.  The  Retirement Plan is funded by employer and employee contributions to provide lifetime  retirement income at the normal retirement age of 65, or a reduced income beginning as  early as age 55.  The Retirement Plan also contains provisions for death and  disability benefits.  The Retirement Plan has been determined qualified under the  Internal Revenue Code ("IRC").  The Retirement Plan is administered by a  committee appointed by the Board of Directors and all funds are held by a bank trustee in  accordance with the terms of the trust agreement.  The funding policy for the  Retirement Plan is at the sole discretion of the Farmland Employee Retirement Plan  Committee.  The Committee's current strategy is to limit contributions to an amount  not to exceed the amount deductible for federal income tax purposes.  Farmland made  no contributions to the Retirement Plan for the years ended August 31, 2000, 2001, and  2002.

Payments to participants in the Retirement Plan are based upon length of  participation and compensation reported for the four highest of the last ten years of  employment.  Compensation for this purpose includes base salary and compensation  earned under the Annual Employee Variable Compensation Plan discussed above.   However, at the present time, the IRC limits:
- the maximum compensation per participant which may be covered by a      qualified pension plan to $200,000 annually; and 
- the maximum retirement benefit which may be paid by such plan to      $160,000 annually for retirements commencing at age 62 or above, with reduced limits      applying to those who retire between the ages of 55 and 62. 

We established a Supplemental Executive Retirement Plan ("SERP")  effective January 1, 1994.  The SERP is intended to supplement the retirement income  of executive participants in the Retirement Plan whose retirement benefit is reduced  because of the limitation of the IRC on the amount of annual salary which can be included  in the computation of retirement income or the amount of annual retirement benefit which  may be paid by a qualified retirement plan.  Under terms of the SERP, Farmland's  obligation is to make up 100% of the employer-provided retirement benefit that would  otherwise be lost under the Retirement Plan due to the IRC limits discussed above for  qualified plans.  Payments under this plan were suspended effective June 1, 2002.

The following table sets forth, for compensation levels up to the federal  compensation limits, the estimated annual benefits payable at age 62 for members of the  Retirement Plan.  These benefits are not reduced to take into account Social Security  payments.  The following table also sets forth, for compensation levels exceeding the  federal compensation limits, the combined estimated annual benefits payable under the  Retirement Plan and SERP assuming:  (1) retirement occurs on or after age 62 in  calendar year 2002; (2) the SERP replaces 100% of the employer purchased benefit, which is  assumed to be 80% of the total benefit, that is lost in the qualified pension plan due to  IRC limits on benefits and covered salary; (3) benefits have been computed using an IRC  401(a)(17) Final Average Wage of $200,000; and (4) grandfathered benefits, if any, have  been ignored.  Grandfathered benefits (prior to 1995) would alter the amounts paid  from either the Retirement Plan or the SERP, but would not materially alter the total  benefit amount shown in this chart.  

Final Average
Years of Service
Wage
15
20
25
30
35
$
100,000
$
26,250
$
35,000
$
43,750
$
52,500
$
61,250
125,000
32,813
43,750
54,688
65,625
76,563
150,000
39,375
52,500
65,625
78,750
91,875
200,000
52,500
70,000
87,500
105,000
122,500
250,000
63,000
84,000
105,000
126,000
147,000
300,000
73,500
98,000
122,500
147,000
171,500
350,000
84,000
112,000
140,000
168,000
196,000
400,000
94,500
126,000
157,500
189,000
220,500
450,000
105,000
140,000
175,000
210,000
245,000
500,000
115,500
154,000
192,500
231,000
269,500
600,000
136,500
182,000
227,500
273,000
318,500
700,000
157,500
210,000
262,500
315,000
367,500
800,000
178,500
238,000
297,500
357,000
416,500
The following table sets forth the credited years of service for Farmland's namedexecutive officers at August31, 2002.
NameYears of Creditable ServiceRobert Terry13Stan Riemann26William Fielding2George Richter31Tim Daugherty17
**Compensation Committee Interlocks and Insider Participation**

The following persons, none of whom, except as indicated below, is eithercurrently or formerly an officer or employee of Farmland or any of its subsidiaries,served as members of the compensation committee during 2002: Messrs. Jody Bezner, RonaldAmundson, Baxter Ankerstjerne, Steven Erdman, Ben Griffith and Douglas Kuhlman.  Mr.Bezner has served as Vice Chairman and Vice President of the Board of Farmland fromDecember 1997 to the current date.  No executive officer of Farmland (i) served as amember of a compensation committee (or other board committee performing equivalentfunctions or, in the absence of such committee, the entire board of directors) of anotherentity, one of whose executive officers served on the compensation committee of Farmland,(ii) served as a director of another entity, one of whose executive officers served on thecompensation committee of Farmland, or (iii) served as a member of a compensationcommittee (or other board committee performing equivalent functions or, in the absence ofsuch committee, the entire board of directors) of another entity, one of whose executiveofficers served as a director of Farmland.

**Compensation of Directors**

Directors' compensation consists of payment of three hundred dollars($300.00) per day of Farmland business (including, for example, board and committeemeetings and other similar activities), plus reimbursement of necessary expenses incurredin connection with their official duties.  In addition, we pay annual retainers of$30,000 to the Chairman; $25,000 to each member of the Executive Committee, other than theChairman, and $20,000 to all other directors.

Farmland provides each director a $100,000 life insurance benefit. Farmland also has established a $100,000 supplemental life insurance benefit fordirectors.  A director is eligible for this supplemental life insurance benefit oncommencement of a second elected term of office.  

**ITEM 12.     EQUITY OWNERSHIP OF CERTAINBENEFICIAL OWNERS AND MANAGEMENT**

Farmland's equity consists of preferred shares, common shares, associatemember common shares and capital credits.  Only the common shares have voting rights.

At August 31, 2002, no person was known by Farmland to be the beneficialowner of more than five percent of Farmland's common shares.

At August 31,  2002, the directors and executive officers ofFarmland, neither individually nor as a group, beneficially owned in excess of one percentof any class of Farmland's equity.

Farmland does not have any compensation plans (including individualcompensation arrangements) under which equity securities of Farmland are authorized forissuance.

**ITEM 13.     CERTAIN RELATIONSHIPS AND RELATEDTRANSACTIONS**

As a cooperative, Farmland's primary business purpose is to conductbusiness with and for its members.  All of our members must own Farmland equity, andall of Farmland's common shares and associate member common shares are held by activemembers.  Furthermore, all of our directors, when elected, are either members ofFarmland or are members or general managers of local cooperatives that are members ofFarmland.  As a result, transactions between Farmland and either our directors orlocal cooperatives represented by directors are customary and expected and are on terms nomore favorable than those available to its other members.  

During 2002, Farmland purchased $0.6 million of livestock from Mr.Fehrenbacher, Chairman of our Board of Directors, and $0.9 million of feed and suppliesfrom Effingham Equity, the local cooperative of which Mr. Fehrenbacher is Board Chairman,$0.7 million of livestock from Mr. Bezner, Vice Chairman of our Board of Directors, $0.9million of livestock and $10.5 million of feed and supplies from the local cooperativemanaged by Mr. Vaughn, a member of our Board of Directors, $0.7 million of feed andsupplies from the local cooperative managed by Mr. Amundson, a member of our Board ofDirectors, and $1.5 million of feed and supplies from the local cooperative managed by Mr.Adams, a member of our Board of Directors.  In fiscal 2003, Farmland intends tocontinue to purchase livestock, feed and supplies, in the normal course of our business,from these directors and from the local cooperatives managed by members of our Board ofDirectors.

Each of our Directors is affiliated with a local cooperative. Following is a table listing each director, the cooperative they are or were affiliatedwith, the nature of the affiliation, and total sales by Farmland through our ventures oralliances to the affiliated cooperative during the year ended August 31, 2002  Duringfiscal 2003, in the normal course of business, we plan to continue sales, primarilythrough our ventures or affiliates, to these local cooperatives.  We cannot estimatethe amount, if any, of purchases these local cooperatives will make from our ventures oraffiliates.

Board Member's    NameRelated Cooperative
Nature of    Relationship to Related Cooperative
Sales (in    millions) by Farmland to Cooperative
Lyman J. Adams, Jr.
Cooperative Grain & Supply
General Manager
$                     0.6
Ronald AmundsonCentral Iowa CooperativeGeneral Manager
0.5
Baxter Ankerstjerne
Farmers Cooperative Association
former Chairman of the Board of    Directors
4.5
Donald Anthony
All Points Cooperative
Director
1.7
Jody Bezner
Dalhart Consumers Fuel Assoc.
President of Board of Directors
    30.5
Larry Dahlsten
Mid-Kansas Cooperative Assoc.
former Chairman of the Board of    Directors
    2.4
Steven Erdman
Panhandle Cooperative
President of Board of Directors
    3.0
Harry Fehrenbacher
Effingham Equity
President of Board of Directors
    5.3
Thomas H. Gist
Tri-County Farmers Association
Secretary of Board of Directors
    1.4
Ben Griffith
Central Cooperatives Inc.
former General Manager
    0.3
Barry Jensen
Dakota Pride Cooperative, Inc.
Director
2.5
Ron Jurgens
Agri Co-op
General Manager
26.1
Douglas Kuhlman
Watonwan Farm Service Co.
past Vice President
8.0
William F. Kuhlman
Coop Agricultural Services, Inc.
former President and CEO
    2.6
Greg Pfenning
Farmers Cooperative Assoc.
former Director and President
    1.4
Monte Romohr
Farmers Co-op Business Assoc.
Director
18.2
Joe Royster
Dacoma Farmers Cooperative, Inc.
    General Manager
    1.5
Larry Shriver
Monte Vista Cooperative
past President
1.4
E. Kent Stamper
Midland Marketing Coop, Inc.
Director and Vice President
    1.8
Eli F. Vaughn
Farmers Cooperative Company
General Manager
0.8
Frank Wilson
Elkhart Farmers Cooperative
General Manager
0.7
 

**ITEM 14.     CONTROLS AND PROCEDURES**

Disclosure controls and procedures are defined by the Securities andExchange Commission as those controls and other procedures that are designed to ensurethat information required to be disclosed in our filings under the Securities Exchange Actof 1934 is recorded, processed, summarized and reported within the time periods specifiedin the Securities and Exchange Commission's rules and forms. Our Chief Executive Officerand Chief Financial Officer have evaluated our disclosure controls and procedures within90 days prior to the filing of this Annual Report on Form 10-K and havedetermined that such disclosure controls and procedures are effective. 

Subsequent to our evaluation, there were no significant changes ininternal controls or other factors that could significantly affect internal controls,including any corrective actions with regard to significant deficiencies and materialweaknesses. 

**PART IV**

**ITEM 15.     EXHIBITS, FINANCIAL STATEMENTSCHEDULES AND REPORTS ON FORM 8-K**

**A.      Listing of Financial Statements,Financial Statement Schedules and Exhibits**

**(1)                Financial Statements**

                   Consolidated Balance Sheets, August 31, 2001 and 2002

                   Consolidated Statements of Operations for each of the years in the three-year period endedAugust 31, 2002

                   Consolidated Statements of Cash Flows for each of the years inthe three-year period ended August 31, 2002

                   Consolidated Statements of Capital Shares and Equities for each of the years in thethree-year                    period ended August 31, 2002

                   Notes to Consolidated Financial Statements

**(2)               FinancialStatement Schedules**

                   Farmland Industries, Inc. and Subsidiaries for each of the years in the three-year periodended August 31, 2002:

                   Schedule II - Valuation and qualifying accounts

**(3)                Exhibits**
 
****Exhibit No.**
**Description of Exhibits**
**Articles of Incorporation      and Bylaws:**
3.(i)A
Articles of Incorporation and      Bylaws of Farmland Industries, Inc. effective December 10, 1998.       (Incorporated by Reference - Form S-1/A, (File No. 333-68225), filed December 16, 1998)
**Instruments Defining the      Rights of Security Holders, including Indentures**:**
4.(i)A
Form of Trust Indenture with UMB      Bank, National Association, providing for issuance of unsubordinated debt securities,      including form of Demand Loan Certificates. (Incorporated by Reference - Form S-1/A,      (Registration No. 333-40759), filed December 9, 1997, effective December 31, 1997)
4.(i)B
Form of Trust Indenture with      Commerce Bank, National Association, providing for issuance of subordinated debt      securities, including forms of Ten-Year Bond, Series A, Ten-Year Bond, Series B, Five-Year      Bond, Series C, Five-Year Bond, Series D, Ten-Year Monthly Income Bond, Series E, Ten-Year      Monthly Income Bond, Series F, Five-Year Monthly Income Bond, Series G and Five-Year      Monthly Income Bond, Series H. (Incorporated by Reference - Form  S-1/A,      (Registration No. 333-40759), filed December 9, 1997, effective December 31, 1997)
4.(i)C
Certificate of Designation for a      Series of Preferred Shares Designated as 8% Series A Cumulative Redeemable Preferred      Shares, dated December 19, 1997. (Incorporated by Reference - Form S-2, (Registration No.      333-47973), filed April 3, 1998)
*4.(ii)A
Debtor-In-Possession Credit      Agreement Facility between Farmland Industries, Inc. and various banks, dated June 5,      2002. 
**Material Contracts:**
**Management Remunerative      Plans:**
*10.(iii)A
Employee Variable Compensation      Plan (September 1, 2002 - August 31, 2003). 
10.(iii)B
Board of Directors Insurance      (Incorporated by Reference - Form 10-K, (File No. 001-11629), filed November 22, 2000).
10.(iii)C
Farmland Industries, Inc.      Supplemental Executive Retirement Plan (As Amended and Restated Effective September 1,      1999) (Incorporated by Reference - Form 10-K, (File No. 001-11629), filed November 19,      1999).
10.(iii)C(1)
Resolution Approving the Revision      of Appendix A of the Farmland Industries, Inc. Supplemental Executive Retirement Plan and      Appendix A (Incorporated by Reference - Form 10-K, (File No. 001-11629), filed November      27, 1996). 
10.(iii)D
Farmland Industries, Inc.      Executive Deferred Compensation Plan (As Amended and Restated Effective November 1, 1996)      (Incorporated by Reference - Form 10-K, (File No. 001-11629), filed November 27, 1996).
10.(iii)E
Employment agreement between      Farmland and Mr. Robert W. Honse, dated August 1, 2000 (Incorporated by Reference - Form      10-K, (File No. 001-11629), filed November 22, 2000).
10.(iii)F
Employment agreement between      Farmland and Mr. William Fielding, dated January 31, 2000 (Incorporated by Reference -      Form 10-Q, (File No. 001-11629), filed April 14, 2000).
10.(iii)G
Summary of severance and      retention bonus plan for certain management employees of Farmland, dated June 7, 1999      (Incorporated by Reference - Form 10-Q, (File No. 001-11629), filed July 14, 1999).
10.(iii)H
Employment agreement between      Farmland and Mr. Robert Terry, dated May 10, 2002 (Incorporated by Reference - Form 10-Q,      (File No. 001-11629), filed July 15, 2002).
*10.(iii)H(1)
Amendment to Employment Agreement      between Farmland and Mr. Robert Terry, dated August 30, 2002.
*21
Subsidiaries of the Registrant 
*24
Power of Attorney
*99.(i)
Certification by President and      Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section      906 of the Sarbanes-Oxley Act of 2002
*99.(ii)
Certification by Executive Vice      President and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted      pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
*      Filed with this report

**    Long-term debt instruments pursuant to which the debt  issuable thereunder does not exceed 10% of Farmland's          total assets have not been filed.  At the  Commission's request, we agree to furnish a copy of such instruments or          agreements.

**B.      Reports on Form 8-K**

On June 6, 2002 Farmland filed a report on Form 8-K Item 3,  "Bankruptcy or Receivership."  The report stated that Farmland Industries,  Inc. and four of its subsidiaries filed voluntary petitions for reorganization under  Chapter 11 of the United States Bankruptcy Code in the United States Bankruptcy Court for  the Western District of Missouri (the "Court") on May 31, 2002.  The report  also stated that the Court granted an interim order authorizing the Debtors to enter into  debtor-in-possession financing on or about June 5, 2002.

Supplemental Information to be Furnished With Reports Filed Pursuant to  Section 15(d) of the Act by Registrants Which Have Not Registered Securities Pursuant  to Section 12 of the Act

As of the filing of this Form 10-K, no annual report covering the  Registrant's last fiscal year and no proxy statement, form of proxy or other proxy  soliciting material, has been sent to holders of the Registrant's securities.  At  such time as any such annual report or proxy soliciting material is sent to holders of the  Registrant's securities subsequent to the filing of this Form 10-K, four copies of the  same will be furnished to the Commission as and to the extent required by the Instructions  to Form 10-K.

**SIGNATURES**

**Pursuant to the requirements of Section 13 or 15(d) of the Securities  Act of 1934, Farmland Industries, Inc. has duly caused this report on Form 10-K to be  signed on its behalf by the undersigned, thereunto duly authorized, in the City of Kansas  City, State of Missouri on November 27, 2002.**

**FARMLAND INDUSTRIES, INC.**
**By**     /s/       STEVEN R. RHODES
Steven R. Rhodes
Executive Vice President,
Chief Financial Officer and
Chief Accounting Officer
**By**     /s/       ROBERT W. SCHULLER
Robert W. Schuller
Vice President, 

Corporate Secretary and
General Counsel
**Pursuant to the requirements of the Securities Act of 1934, this Form  10-K has been signed for the following persons on behalf of Farmland Industries, Inc. and  in the capacities and on the date indicated pursuant to valid Power of Attorney executed  on October 23, 2002.**

Signature
Title
Date
*
Chairman of the Board
November 27, 2002
Harry Fehrenbacher
and Director
*
Vice Chairman of Board,
November 27, 2002
Jody Benzer
Vice President and Director
*
Director
November 27, 2002
Lyman L. Adams, Jr.
*
Director
November 27, 2002
Ronald J. Amundson
*
Director
November 27, 2002
Baxter Ankerstjerne
*
Director
November 27, 2002
Donald Anthony
*
Director
November 27, 2002
Larry Dahlsten
*
Director
November 27, 2002
Steven Erdman
*
Director
November 27, 2002
Thomas H. Gist
*
Director
November 27, 2002
Ben Griffith
*
Director
November 27, 2002
Barry Jensen
*
Director
November 27, 2002
Ron Jurgens
*
Director
November 27, 2002
Douglas Kuhlman
*
Director
November 27, 2002
William F. Kuhlman
*
Director
November 27, 2002
Greg Pfenning
*
Director
November 27, 2002
Monte Romohr
*
Director
November 27, 2002
Joe Royster
*
Director
November 27, 2002
E. Kent Stamper
*
Director
November 27, 2002
Eli F. Vaughn
*
Director
November 27, 2002
Frank Wilson
/s/  ROBERT B. TERRY
President and
November 27, 2002
Robert B. Terry
Chief Executive Officer
/s/  STEVEN R. RHODES
Executive Vice President,
November 27, 2002
Steven R. Rhodes
Chief Financial Officer
(Principal Financial Officer)
and Chief Accounting Officer
 

*BY     /s/  STEVEN R.  RHODES         

                       Steven  R. Rhodes                         Attorney-In-Fact

I, Robert B. Terry, President and Chief Executive Officer of FarmlandIndustries, Inc., certify that:

1.  I have reviewed this annual report on Form 10-K of FarmlandIndustries, Inc.;

2.  Based on my knowledge, this annual report does not contain anyuntrue statement of a material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this annual report;

3.  Based on my knowledge, the financial statements, and otherfinancial information included in this annual report, fairly present in all materialrespects the financial condition, results of operations and cash flows of the registrantas of, and for, the periods presented in this annual report;

4.  The registrant's other certifying officer and I are responsiblefor establishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-14 and 15d-14) for the registrant and have:

a)       designed such disclosure controlsand procedures to ensure that material information relating to the registrant, includingits consolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this annual report is being prepared;

b)       evaluated the effectiveness of theregistrant's disclosure controls and procedures as of a date within 90 days prior to thefiling date of this annual report (the "Evaluation Date"); and

c)     presented in this annual report ourconclusions about the effectiveness of the disclosure controls and procedures based on ourevaluation as of the Evaluation Date;

5.  The registrant's other certifying officers and I have disclosed,based on our most recent evaluation, to the registrant's auditors and the audit committeeof registrant's board of directors (or person performing the equivalent functions):

a)       all significant deficiencies in thedesign or operation of internal controls which could adversely affect the registrant'sability to record, process, summarize and report financial data and have identified forthe registrant's auditors any material weaknesses in internal controls; and

b)     any fraud, whether or not material, thatinvolves management or other employees who have a significant role in the registrant'sinternal controls; and

6.  The registrant's other certifying officers and I have indicatedin this annual report whether or not there were significant changes in internal controlsor in other factors that could significantly affect internal controls subsequent to thedate of our most recent evaluation, including any corrective actions with regard tosignificant deficiencies and material weaknesses.

Date:  November 27, 2002

 

/s/ ROBERT B. TERRY

Robert B. Terry

President and Chief Executive Officer
**I, Steven R. Rhodes, Executive Vice President and Chief Financial Officer of Farmland  Industries, Inc., certify that:
 
1.  I have reviewed this annual report on Form 10-K of Farmland  Industries, Inc.;
2.  Based on my knowledge, this annual report does not contain any  untrue statement of a material fact or omit to state a material fact necessary to make the  statements made, in light of the circumstances under which such statements were made, not  misleading with respect to the period covered by this annual report;
3.  Based on my knowledge, the financial statements, and other  financial information included in this annual report, fairly present in all material  respects the financial condition, results of operations and cash flows of the registrant  as of, and for, the periods presented in this annual report;
4.  The registrant's other certifying officer and I are responsible  for establishing and maintaining disclosure controls and procedures (as defined in  Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:
a)       designed such disclosure controls  and procedures to ensure that material information relating to the registrant, including  its consolidated subsidiaries, is made known to us by others within those entities,  particularly during the period in which this annual report is being prepared;
b)       evaluated the effectiveness of the  registrant's disclosure controls and procedures as of a date within 90 days prior to the  filing date of this annual report (the "Evaluation Date"); and
c)       presented in this annual report our  conclusions about the effectiveness of the disclosure controls and procedures based on our  evaluation as of the Evaluation Date;
5.  The registrant's other certifying officers and I have disclosed,  based on our most recent evaluation, to the registrant's auditors and the audit committee  of registrant's board of directors (or person performing the equivalent functions):
a)       all significant deficiencies in the  design or operation of internal controls which could adversely affect the registrant's  ability to record, process, summarize and report financial data and have identified for  the registrant's auditors any material weaknesses in internal controls; and
b)       any fraud, whether or not material,  that involves management or other employees who have a significant role in the  registrant's internal controls; and
6.  The registrant's other certifying officers and I have indicated  in this annual report whether or not there were significant changes in internal controls  or in other factors that could significantly affect internal controls subsequent to the  date of our most recent evaluation, including any corrective actions with regard to  significant deficiencies and material weaknesses.
Date:  November 27, 2002
/s/ STEVEN R. RHODES
Steven R. Rhodes
Executive Vice President and  Chief Financial Officer
**INDEPENDENT AUDITORS' REPORT ON SCHEDULE**
The Board of Directors  Farmland Industries, Inc.
Under date of November 27, 2002, we reported on the Consolidated Balance  Sheets of Farmland Industries, Inc. and subsidiaries (the "Company") as of  August 31, 2001 and 2002, and the related Consolidated Statements of Operations, Cash  Flows and Capital Shares and Equities for each of the years in the three-year period ended  August 31, 2002, which are included in the Annual Report filed on Form 10-K.  In  connection with our audits of the aforementioned Consolidated Financial Statements, we  also audited the related Consolidated Financial Statement Schedule in the Annual Report  filed on Form 10-K.  This Consolidated Financial Statement Schedule is the  responsibility of the Company's management.  Our responsibility is to express an  opinion on this Consolidated Financial Statement Schedule based on our audits.
In our opinion, such Consolidated Financial Statement Schedule, when  considered in relation to the basic Consolidated Financial Statements taken as a whole,  presents fairly, in all material respects, the information set forth therein.
The audit report on the Consolidated Financial Statements of the Company  referred to above contains an explanatory paragraph that states that the Company's  recurring losses, insufficient liquidity, and the fact that Farmland Industries, Inc. and  four of its subsidiaries have filed voluntary petitions for protection under Chapter 11 of  the U.S. Bankruptcy Code raise substantial doubt about the Company's ability to continue  as a going concern.  The Consolidated Financial Statement Schedule included in the  Annual Report on Form 10-K does not include any adjustments that might result from the  outcome of these uncertainties.
As discussed in Note 11 to the Consolidated Financial Statements, Farmland  changed its method of accounting for derivative instruments and hedging activities in  2001.  As discussed in Note 19 to the Consolidated Financial Statements, Farmland  changed its method of accounting for planned major maintenance costs from the  accrue-in-advance method to the direct expense method in 2001.  
KPMG LLP
 
Kansas City, Missouri  November 27, 2002
 

**FARMLAND INDUSTRIES, INC. AND SUBSIDIARIES(Debtors-in-Possession)SCHEDULE IIVALUATION AND QUALIFYING ACCOUNTS**

Additions
 

Description
Balance at beginning of       year      
Charged to costs and expenses
Charged to other accounts
Deductions from reserves
Balance     at end of year
(Amounts in Thousands)
Allowance for doubtful       receivables
For the fiscal year      ended August 31, 2002
    $ 16,323
    $ 22,341
    $     58 
    $ (14,788)
    $  23,934
For the fiscal year      ended August 31, 2001
 

$  9,401
 

$ 12,640
 

$  (129)
 

$  (5,589)
 

$  16,323
For the fiscal year      ended August 31, 2000
 

$  5,263
 

$  7,030
 

$    (53)
 

$  (2,839)
 

$   9,401
**FARMLAND INDUSTRIES, INC.EXHIBIT INDEX****To FORM 10-K For Fiscal Year Ended August 31, 2002**

**Exhibit No.**
**Description of Exhibits**
**Articles of    Incorporation and Bylaws:**
3.(i)A
Articles of Incorporation    and Bylaws of Farmland Industries, Inc. effective December 10, 1998.     (Incorporated by Reference - Form S-1/A, (File No. 333-68225), filed December 16, 1998)
**Instruments Defining    the Rights of Security Holders, including Indentures**:**
4.(i)A
Form of Trust Indenture    with UMB Bank, National Association, providing for issuance of unsubordinated debt    securities, including form of Demand Loan Certificates. (Incorporated by Reference - Form    S-1/A, (Registration No. 333-40759), filed December 9, 1997, effective December 31, 1997)
4.(i)B
Form of Trust Indenture    with Commerce Bank, National Association, providing for issuance of subordinated debt    securities, including forms of Ten-Year Bond, Series A, Ten-Year Bond, Series B, Five-Year    Bond, Series C, Five-Year Bond, Series D, Ten-Year Monthly Income Bond, Series E, Ten-Year    Monthly Income Bond, Series F, Five-Year Monthly Income Bond, Series G and Five-Year    Monthly Income Bond, Series H. (Incorporated by Reference - Form  S-1/A,    (Registration No. 333-40759), filed December 9, 1997, effective December 31, 1997)
4.(i)C
Certificate of Designation    for a Series of Preferred Shares Designated as 8% Series A Cumulative Redeemable Preferred    Shares, dated December 19, 1997. (Incorporated by Reference - Form S-2, (Registration No.    333-47973), filed April 3, 1998)
*4.(ii)A
Debtor-In-Possession    Credit Agreement Facility between Farmland Industries, Inc. and various banks, dated June    5, 2002. 
**Material Contracts:**
**Management    Remunerative Plans:**
*10.(iii)A
Employee Variable    Compensation Plan (September 1, 2002 - August 31, 2003). 
10.(iii)B
Board of Directors    Insurance (Incorporated by Reference - Form 10-K, (File No. 001-11629), filed November 22,    2000).
10.(iii)C
Farmland Industries, Inc.    Supplemental Executive Retirement Plan (As Amended and Restated Effective September 1,    1999) (Incorporated by Reference - Form 10-K, (File No. 001-11629), filed November 19,    1999).
10.(iii)C(1)
Resolution Approving the    Revision of Appendix A of the Farmland Industries, Inc. Supplemental Executive Retirement    Plan and Appendix A (Incorporated by Reference - Form 10-K, (File No. 001-11629), filed    November 27, 1996). 
10.(iii)D
Farmland Industries, Inc.    Executive Deferred Compensation Plan (As Amended and Restated Effective November 1, 1996)    (Incorporated by Reference - Form 10-K, (File No. 001-11629), filed November 27, 1996).
10.(iii)E
Employment agreement    between Farmland and Mr. Robert W. Honse, dated August 1, 2000 (Incorporated by Reference    - Form 10-K, (File No. 001-11629), filed November 22, 2000).
10.(iii)F
Employment agreement    between Farmland and Mr. William Fielding, dated January 31, 2000 (Incorporated by    Reference - Form 10-Q, (File No. 001-11629), filed April 14, 2000).
10.(iii)G
Summary of severance and    retention bonus plan for certain management employees of Farmland, dated June 7, 1999    (Incorporated by Reference - Form 10-Q, (File No. 001-11629), filed July 14, 1999).
10.(iii)H
Employment agreement    between Farmland and Mr. Robert Terry, dated May 10, 2002 (Incorporated by Reference -    Form 10-Q, (File No. 001-11629), filed July 15, 2002).
*10.(iii)H(1)
Amendment to Employment    Agreement between Farmland and Mr. Robert Terry, dated August 30, 2002.
*21
Subsidiaries of the    Registrant 
*24
Power of Attorney
*99.(i)
Certification by President    and Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to    Section 906 of the Sarbanes-Oxley Act of 2002
*99.(ii)
Certification by Executive    Vice President and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted    pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
*     Filed with this report

**    Long-term debt instruments pursuant to which the debtissuable thereunder does not exceed 10% of Farmland's total assets have not beenfiled.  At the Commission's request, we agree to furnish a copy of such instrumentsor agreements.

 

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