Compare FCA Call Report metadata files between two folders
Source:R/compare_metadata.R
compare_metadata.Rdcompare_metadata() compares the content of the metadata files (files that
start with "D_") between two specified folders containing FCA Call Report
data (from two different quarters).
Value
A list containing information about differences in file names, file order,
and content differences between the metadata files in dir1 and dir2
Details
compare_metadata() lists metadata files in each folder, identifies shared
metadata files, and then compares (a) the number of files, (b) file names,
(c) file order, and (d) file content (using the waldo::compare() function).
Examples
# \donttest{
# Download data from September 2025
path_1 <- tempfile("fcadata1")
dir.create(path_1)
download_data(
year = 2025,
month = 9,
dest = path_1
)
#> Files successfully downloaded into /tmp/Rtmp0rXpkR/fcadata1181438215851
# Download data from September 2011
path_2 <- tempfile("fcadata2")
dir.create(path_2)
download_data(
year = 2011,
month = 9,
dest = path_2
)
#> Files successfully downloaded into /tmp/Rtmp0rXpkR/fcadata2181418832c74
compare_metadata(path_1, path_2)
#> $file_differences
#> dir1 | dir2
#> [2] "D_RC.TXT" | "D_RC.TXT" [2]
#> [3] "D_RC1.TXT" | "D_RC1.TXT" [3]
#> [4] "D_RCB.TXT" | "D_RCB.TXT" [4]
#> [5] "D_RCB2.TXT" - "D_RCF.TXT" [5]
#> [6] "D_RCB3.TXT" - "D_RCF1.TXT" [6]
#> [7] "D_RCB4.TXT" - "D_RCG.TXT" [7]
#> [8] "D_RCB5.TXT" - "D_RCH.TXT" [8]
#> [9] "D_RCF.TXT" - "D_RCI.TXT" [9]
#> [10] "D_RCF1.TXT" - "D_RCK.TXT" [10]
#> [11] "D_RCG.TXT" - "D_RCL.TXT" [11]
#> [12] "D_RCH.TXT" - "D_RCM.TXT" [12]
#> [13] "D_RCI1_2018.TXT" - "D_RCO.TXT" [13]
#> [14] "D_RCI2A_2018.TXT" - "D_RI.TXT" [14]
#> [15] "D_RCI2B_2018.TXT" - "D_RIA.TXT" [15]
#> [16] "D_RCI2C_2018.TXT" - "D_RIB.TXT" [16]
#> [17] "D_RCI2D_2018.TXT" - "D_RIC.TXT" [17]
#> [18] "D_RCK.TXT" - "D_RIC1.TXT" [18]
#> [19] "D_RCL.TXT" - "D_RID.TXT" [19]
#> [20] "D_RCM.TXT" - "D_RIE.TXT" [20]
#> [21] "D_RCO.TXT" -
#> [22] "D_RCR1.TXT" -
#> [23] "D_RCR2.TXT" -
#> [24] "D_RCR3.TXT" -
#> [25] "D_RCR4.TXT" -
#> [26] "D_RCR5.TXT" -
#> [27] "D_RCR6.TXT" -
#> [28] "D_RCR7.TXT" -
#> [29] "D_RI.TXT" -
#> [30] "D_RIA.TXT" -
#> [31] "D_RIB.TXT" -
#> [32] "D_RIC.TXT" -
#> [33] "D_RIC1.TXT" -
#> [34] "D_RID.TXT" -
#> [35] "D_RIE1.TXT" -
#> [36] "D_RIE2.TXT" -
#>
#> $content_differences
#> $content_differences$D_RC.TXT
#> dir1[2:95] vs dir2[2:85]
#> " DATA DELIMITED BY COMMA"
#> " "
#> " "
#> - " VARIABLE FIELD DEC. "
#> - " NAME TYPE POS. VARIABLE DESCRIPTION "
#> - " -------------- ------- ---- --------------------"
#> - " SYSTEM Numeric 0 System Code "
#> - " DIST Numeric 0 District Code"
#> - " ASSOC Numeric 0 Association Code"
#> - " MONTH Numeric 0 Month of Report"
#> - " YEAR Numeric 0 Year of Report"
#> - " UNINUM Numeric 0 System, District, and Association"
#> - " codes concatenated"
#> - " CASH Numeric 0 Cash"
#> - " ACTREC Numeric 0 Accounts Receivable"
#> - " ACRLNS Numeric 0 Accrual Loans and Leases net of"
#> - " unearned income and unapplied"
#> - " loan payments"
#> - " NTRECOFCI Numeric 0 Loans, notes, sales, contracts, and"
#> - " leases: Notes receivable from other"
#> - " FCS institutions"
#> - " ONTREC Numeric 0 Loans, notes, sales, contracts, and"
#> - " leases: Other notes receivable"
#> - " ACRSCON Numeric 0 Loans, notes, sales, contracts, and"
#> - " leases: Accrual Sales Contracts"
#> - " NONACR Numeric 0 Loans, notes, sales, contracts, and"
#> - " leases: Nonaccrual Loans "
#> - " ALLNLOSS Numeric 0 Loans, notes, sales, contracts, and"
#> - " leases: Allowance for credit losses on loans, etc."
#> - " NETLOANS Numeric 0 Loans, notes, sales, contracts, and"
#> - " leases: Net Loans "
#> - " AIRLOANS Numeric 0 Accrued Interest Receivable on Loans"
#> - " and Leases "
#> - " AIRNTRECOFCI Numeric 0 Accrued Interest Receivable on Notes"
#> - " receivable from other FCS Institutions"
#> - " AIRONTREC Numeric 0 Accrued Interest Receivable on Other"
#> - " Notes receivable"
#> - " AIRSCON Numeric 0 Accrued Interest Receivable on Sales"
#> - " Contracts"
#> - " AIRMKTIN Numeric 0 Accrued Interest Receivable on"
#> - " Securities"
#> - " AIREC Numeric 0 Total Accrued Interest Receivable"
#> - " NAQPROP Numeric 0 Other Property Owned "
#> - " FIXASSET Numeric 0 Premises and Other Fixed Assets"
#> - " OASSETS Numeric 0 Other Assets "
#> - " ASSETS Numeric 0 Total Assets "
#> - " SYSNTBDSOS Numeric 0 Interest bearing liabilities:"
#> - " Systemwide notes and bonds outstanding"
#> - " NTPAYOFCI Numeric 0 Interest bearing liabilities:"
#> - " Notes payable to other FCS"
#> - " OINTBEARDT Numeric 0 Interest bearing liabilities:"
#> - " Other interest-bearing debt "
#> - " ACTPAY Numeric 0 Accounts Payable"
#> - " AIPSYSNTBDSOS Numeric 0 Accrued interest payable on: Systemwide"
#> - " notes and bonds outstanding"
#> - " AIPNTPAYOFCI Numeric 0 Accrued interest payable on: Notes"
#> - " payable to other FCS institutions"
#> - " AIPOINTBEARDT Numeric 0 Accrued Interest Payable on Other"
#> - " interest-bearing debt "
#> - " AIPAY Numeric 0 Total Accrued Interest Payable "
#> - " OLIABS Numeric 0 Other Liabilities "
#> - " LIABS Numeric 0 Total Liabilities "
#> - " NETWRTH Numeric 0 Total Net Worth"
#> - " TOTLICAP Numeric 0 Total Liabilities and Net Worth"
#> - " ACNOCOMINC Numeric 0 Accumulated other comprehensive income (net)"
#> - " LNADJFVAL Numeric 0 Loans, notes, sales, contracts, and"
#> - " leases: Loan adjustment for fair value"
#> - " DTADJFVAL Numeric 0 Interest bearing liabilities:"
#> - " Debt adjustment for fair value"
#> - " TOTINTBEARLIAB Numeric 0 Interest bearing liabilities:"
#> - " Total interest bearing liabilities "
#> - " AIRDERIVATIVE Numeric 0 Accrued interest receivable: Derivatives"
#> - " IBLSUBNOTEBOND Numeric 0 Interest bearing liabilities: "
#> - " Subordinated notes and bonds"
#> - " AIPSUBNOTEBOND Numeric 0 Accrued interest payable on: "
#> - " Subordinated notes and bonds"
#> - " AIPDERIVATIVE Numeric 0 Accrued interest payable on: Derivatives"
#> - " LoanLeaseHeld Numeric 0 Loans and leases held for sale"
#> - "CreditLossReserve Numeric 0 Reserve for credit losses on off-balance"
#> - "\t\t\t\t\t\t\t\t\tsheet exposures"
#> - " TERMPERFSTK Numeric 0 Interest bearing liabilities:"
#> - "\t\t\t\t\t\t\t\t\tLimited-life (term) preferred stock"
#> - "AccrdIntPayTermPrefStk Numeric 0 Accrued interest payable on:"
#> - "\t\t\t\t\t\t\t\t\tLimited-life (term) preferred stock"
#> - "\t\t CapStock Numeric 0 Capital stock"
#> - " PerpetualPrefStk Numeric 0 Perpetual Preferred stock"
#> - "\t\t PAIDIN \tNumeric 0 Paid-in capital"
#> - "\t AllocSurplus Numeric 0 Allocated Surplus"
#> - "\t\t UNRETERN Numeric 0 Unallocated retained earnings"
#> - "TotInvDebtSecurities Numeric 0 Debt securities, net of allowance for credit losses "
#> - "TotInvEquityFCSI \t Numeric 0 Equity investments in System institutions "
#> - "\t\t\t\t\t\t\t\t\tand Farmer Mac"
#> - "TotInvEquityNonFCSI\t Numeric 0 Equity investments in non-System institutions"
#> - "TotInvestments\t\t Numeric 0 Total Investments"
#> + " VARIABLE FIELD DEC. "
#> + " NAME TYPE POS. VARIABLE DESCRIPTION "
#> + " -------------- ------- ---- --------------------"
#> + " SYSTEM Numeric 0 System Code "
#> + " DIST Numeric 0 District Code"
#> + " ASSOC Numeric 0 Association Code"
#> + " MONTH Numeric 0 Month of Report"
#> + " YEAR Numeric 0 Year of Report"
#> + " UNINUM Numeric 0 System, District, and Association"
#> + " codes concatenated"
#> + " CASH Numeric 0 Cash"
#> + " MKTINV Numeric 0 Securities"
#> + " ACTREC Numeric 0 Accounts Receivable"
#> + " ACRLNS Numeric 0 Accrual Loans and Leases net of"
#> + " unearned income and unapplied"
#> + " loan payments"
#> + " NTRECOFCI Numeric 0 Loans, notes, sales, contracts, and"
#> + " leases: Notes receivable from other"
#> + " FCS institutions"
#> + " ONTREC Numeric 0 Loans, notes, sales, contracts, and"
#> + " leases: Other notes receivable"
#> + " ACRSCON Numeric 0 Loans, notes, sales, contracts, and"
#> + " leases: Accrual Sales Contracts"
#> + " NONACR Numeric 0 Loans, notes, sales, contracts, and"
#> + " leases: Nonaccrual Loans "
#> + " ALLNLOSS Numeric 0 Loans, notes, sales, contracts, and"
#> + " leases: Allowance for Losses on Loans"
#> + " NETLOANS Numeric 0 Loans, notes, sales, contracts, and"
#> + " leases: Net Loans "
#> + " AIRLOANS Numeric 0 Accrued Interest Receivable on Loans"
#> + " and Leases "
#> + " AIRNTRECOFCI Numeric 0 Accrued Interest Receivable on Notes"
#> + " receivable from other FCS Institutions"
#> + " AIRONTREC Numeric 0 Accrued Interest Receivable on Other"
#> + " Notes receivable"
#> + " AIRSCON Numeric 0 Accrued Interest Receivable on Sales"
#> + " Contracts"
#> + " AIRMKTIN Numeric 0 Accrued Interest Receivable on"
#> + " Securities"
#> + " AIREC Numeric 0 Total Accrued Interest Receivable"
#> + " INFCINST Numeric 0 Equity Investments in other FC"
#> + " Institutions"
#> + " NAQPROP Numeric 0 Other Property Owned "
#> + " FIXASSET Numeric 0 Premises and Other Fixed Assets"
#> + " OASSETS Numeric 0 Other Assets "
#> + " ASSETS Numeric 0 Total Assets "
#> + " SYSNTBDSOS Numeric 0 Interest bearing liabilities:"
#> + " Systemwide notes and bonds outstanding"
#> + " NTPAYOFCI Numeric 0 Interest bearing liabilities:"
#> + " Notes payable to other FCS"
#> + " OINTBEARDT Numeric 0 Interest bearing liabilities:"
#> + " Other interest-bearing debt "
#> + " ACTPAY Numeric 0 Accounts Payable"
#> + " AIPSYSNTBDSOS Numeric 0 Accrued interest payable on: Systemwide"
#> + " notes and bonds outstanding"
#> + " AIPNTPAYOFCI Numeric 0 Accrued interest payable on: Notes"
#> + " payable to other FCS institutions"
#> + " AIPOINTBEARDT Numeric 0 Accrued Interest Payable on Other"
#> + " interest-bearing debt "
#> + " AIPAY Numeric 0 Total Accrued Interest Payable "
#> + " OLIABS Numeric 0 Other Liabilities "
#> + " LIABS Numeric 0 Total Liabilities "
#> + " CAPSTK Numeric 0 Capital Stock, Participation"
#> + " certificates and paid-in surplus"
#> + " net of impairment"
#> + " EARNNW Numeric 0 Earned Surplus Net of Impairment"
#> + " NETWRTH Numeric 0 Total Net Worth"
#> + " TOTLICAP Numeric 0 Total Liabilities and Net Worth"
#> + " ACNOCOMINC Numeric 0 Accumulated other comprehensive income (net)"
#> + " LNADJFVAL Numeric 0 Loans, notes, sales, contracts, and"
#> + " leases: Loan adjustment for fair value"
#> + " DTADJFVAL Numeric 0 Interest bearing liabilities:"
#> + " Debt adjustment for fair value"
#> + " TOTINTBEARLIAB Numeric 0 Interest bearing liabilities:"
#> + " Total interest bearing liabilities "
#> + " AIRDERIVATIVE Numeric 0 Accrued interest receivable: Derivatives"
#> + " IBLSUBNOTEBOND Numeric 0 nterest bearing liabilities: "
#> + " Subordinated notes and bonds"
#> + " AIPSUBNOTEBOND Numeric 0 Accrued interest payable on: "
#> + " Subordinated notes and bonds"
#> + " AIPDERIVATIVE Numeric 0 Accrued interest payable on: Derivatives"
#>
#> $content_differences$D_RC1.TXT
#> dir1[55:71] vs dir2[55:95]
#> " AMTLNBKRUPTCY Numeric 0 Total amount of loans in bankruptcy"
#> "AMTLNFORECLOSUR Numeric 0 Total amount of loans in foreclosure"
#> " TAMTBANKFORE Numeric 0 Total amount of loans in both "
#> " bankruptcy and foreclosure"
#> + " INFCIPUR Numeric 0 Association investment in FCS district "
#> + " bank - purchased"
#> + " INFCIALLOC Numeric 0 Association investment in FCS district "
#> + " bank - allocated"
#> + " FCIEQAMTCPRMC Numeric 0 Association investment in FCS district "
#> + " bank - Allocation counted as association"
#> + " permanent capital"
#> + " FCIBKINDASSOC\t Numeric 0 Bank investment in district "
#> + " associations "
#> + " FCIINVOBK Numeric 0 Investment in other FCBs and ACBs"
#> + " FCIINVOFCI Numeric 0 Investment in other Farm Credit "
#> + " institutions"
#> + " NETASSOCINVBK Numeric 0 Net association investment in district bank"
#> + " FCIINVNONFCI Numeric 0 Equity investments in non Farm Credit "
#> + " institutions"
#> " FCIBONDS Numeric 0 Farm Credit investment bonds "
#> " outstanding"
#> + " TERMPERFSTK Numeric 0 Term preferred stock"
#> " INVFARMNOTE Numeric 0 Investments in farmers' notes"
#> " NPDIRLNTBK Numeric 0 Notes payable/direct loan to district "
#> " bank"
#> " FCSICPREMPAY Numeric 0\t Farm Credit System Insurance "
#> " Corporation premium payable"
#> - "\t\t TYPOTH\t Numeric 0 Other loans"
#> - " LMPRIN90 Numeric 0 Deprecated\t\t\t\t "
#> - " LMAMT Numeric 0 Deprecated"
#> - " LMNO\t Numeric 0 Deprecated"
#> + " PERMCAPA Numeric 0 Permanent capital amount (outstanding)"
#> + " CORESURPAMT Numeric 0 Core surplus amount"
#> + " TOTSURPAMT Numeric 0 Total surplus amount"
#> + " PERMCAPD Numeric 4 Permanent capital ratio"
#> + " CORESURPRATIO Numeric 4 Core surplus ratio"
#> + " TOTSURPRATIO Numeric 4 Total surplus ratio"
#> + " NETCOLLRATIO Numeric 4 Net collateral ratio"
#> + "\t TYPOTH\t Numeric 0 Other loans"
#> + " LMPRIN90 Numeric 0 Principal portion of obligations maturing"
#> + "\t\t\t\t within 90 days"
#> + " LMAMT Numeric 0 Dollar amount of liquidity at quarter-end"
#> + " LMNO\t Numeric 0 Number of days liquidity at quarter-end"
#> " TYPPROCMKT12\t Numeric 0 Processing and Marketing Loans:"
#> " Loans made under 613.3010(a)(1) and (a)(2) "
#> " TYPPROCMKT3 Numeric 0 Processing and Marketing Loans: "
#>
#> dir1[75:91] vs dir2[99:106]
#> " TYPPROCMKT5 Numeric 0 Processing and Marketing Loans: "
#> " Loans made under 613.3010(a)(5)"
#> " TOP10LOANS Numeric 0 Aggregate amount of institution’s "
#> - "\t\t\t\t\t\t\t\t 10 largest loan commitments"
#> - "NUMLOANSFRMFDIC Numeric \t 0 Number of loans outstanding pur"
#> - "\t\t\t\t\t\t\t\t\tchased from the FDIC"
#> - "AMTLOANSFRMFDIC Numeric 0\t Amount of loans outstanding purchased "
#> - "\t\t\t\t\t\t\t\t\tfrom the FDIC"
#> - " LLLIMITBASE Numeric 0 Lending and Leasing Limit Base (Stops collecting as of March 2022)"
#> - "LoanLeaseHeldAmortizedCost Numeric 0 Loans and Leases Held for Sale: Amortized cost "
#> - " LoanLeaseHeldFairValue Numeric 0 Loans and Leases Held for Sale: Fair value"
#> - "\t\t\t\t TotRegCap\t Numeric 0 Lending and Leasing Limit Base:"
#> - "\t\t\t\t\t\t\t\t\t\t\t\tTotal regulatory capital (Sch. RC-R.1, item 5b.)"
#> - "\t\t Excess3rdPartyCap\t Numeric 0 Lending and Leasing Limit Base:"
#> - "\t\t\t\t\t\t\t\t\t\t\t\tEligible excess third-party capital above regulatory capital limits"
#> - "\t LendLeaseLimitBaseTRC\t Numeric 0 Lending and Leasing Limit Base:"
#> - "\t\t\t\t\t\t\t\t\t\t\t\tLending and Leasing Limit Base (sum of items 5a. and 5b.)\t\t\t\t\t\t\t\t\t"
#> + "\t\t\t\t 10 largest loan commitments"
#> + " NUMLOANSFRMFDIC Numeric 0 Number of loans outstanding pur"
#> + "\t\t\t\t chased from the FDIC"
#> + " AMTLOANSFRMFDIC Numeric 0\t Amount of loans outstanding purchased "
#> + "\t\t\t\t from the FDIC"
#>
#> $content_differences$D_RCB.TXT
#> dir1[1:6] vs dir2[1:5]
#> - " FILE LAYOUT FOR SCHEDULE RC-B Debt Securities"
#> - "\t\t\t\t\t\t(excluding investments in FC institutions and"
#> - "\t\t\t\t\t\tdiversified investment funds) "
#> + " FILE LAYOUT FOR SCHEDULE RC-B MARKETABLE INVESTMENTS BY TYPE"
#> + " DATA DELIMITED BY COMMAS "
#> " "
#> " "
#> " VARIABLE FIELD DEC. "
#>
#> dir1[15:72] vs dir2[14:81]
#> " codes concatenated"
#> " ** INV_CODE Numeric 0 Investment Code for Marketable"
#> " Investments: "
#> - "\t\t\t\t10 U.S. Treasury securities"
#> - " 15 SBA securities"
#> - "\t\t\t\t17 Other U.S. Gov’t securities and Agency(excluding MBS)"
#> - "\t\t\t\t"
#> - " 25 Securities fully and unconditionally guaranteed by a"
#> - "\t\t\t\t\tGSE (excluding MBS and Farmer Mac securities)"
#> - "\t\t\t\t29 Municipal securities"
#> - " 35 International and multilateral development"
#> - "\t\t\t\t\tbank obligations"
#> - "\t\t\t\t\t"
#> - "\t\t\t\t40 Money market instruments:Federal funds sold"
#> - "\t\t\t\t41 Money market instruments:Negotiable certificates of"
#> - "\t\t\t\t\t\t\t\t\t\t\tDeposit"
#> - " 60 Money market instruments:Banker acceptances"
#> - " 52 Money market instruments:Commercial paper"
#> - " "
#> - " 50 Money market instruments:Reverse repurchase agreements"
#> - " 51 Money market instruments:Other"
#> - ""
#> - " 62 RMBS fully and unconditionally guaranteed by U.S. "
#> - "\t\t\t\t\tgovernment or its agencies"
#> - "\t\t\t\t68 RMBS fully and unconditionally guaranteed by GSE"
#> - "\t\t\t\t64 Non-Agency RMBS"
#> - "\t\t\t\t69 Other RMBS"
#> - "\t\t\t\t"
#> - "\t\t\t\t71 CMBS(excl. Farmer Mac sec.):CMBS fully and unconditionally "
#> - "\t\t\t\t\t\t\t\t\t\t\t\tguaranteed by U.S. government"
#> - " 72 CMBS(excl. Farmer Mac sec.):CMBS fully and unconditionally "
#> - "\t\t\t\t\t\t\t\t\t\t\t\tguaranteed by GSE"
#> - "\t\t\t\t73 CMBS(excl. Farmer Mac sec.):Non-Agency CMBS"
#> - " 65 CMBS(excl. Farmer Mac sec.):Other CMBS"
#> - "\t\t\t\t"
#> - "\t\t\t\t86 Farmer Mac guaranteed sec.:Farm and ranch securities (i.e., AMBS)"
#> - "\t\t\t 87 Farmer Mac guaranteed sec.:Rural utility securities"
#> - " 88 Farmer Mac guaranteed sec.:USDA securities"
#> - " 66 Farmer Mac guaranteed sec.:Other Farmer Mac debt securities"
#> - ""
#> - "\t\t\t 141 ABS(excl. Farmer Mac securities):Credit card receivables"
#> - "\t\t\t 142 ABS(excl. Farmer Mac securities):Home equity loans"
#> - "\t\t\t 143 ABS(excl. Farmer Mac securities):Auto Loans"
#> - "\t\t\t 144 ABS(excl. Farmer Mac securities):Student Loans"
#> - "\t\t\t 145 ABS(excl. Farmer Mac securities):Equipment loans"
#> - "\t\t\t 146 ABS(excl. Farmer Mac securities):Manufactured housing loans"
#> - "\t\t\t\t95 ABS(excl. Farmer Mac securities):Other ABS"
#> - "\t\t\t\t"
#> - "\t\t\t\t81 Other types of debt securities:Domestic debt securities"
#> - "\t\t\t\t82 Other types of debt securities:Foreign debt securities"
#> - "\t\t\t\t"
#> - "\t\t\t\t180 Allowance for Credit Losses on Debt Securities(start collecting on March 2023)"
#> - "\t\t\t\t"
#> - "\t\t\t\t99 Total Debt Securities"
#> - "\t\t\t\t "
#> + " 10 U.S. Treasury securities"
#> + " 11 Other fully insured or guaranteed"
#> + " U.S. Government obligations"
#> + "\t\t\t\t 12 Other partially insured or guaranteed "
#> + "\t\t\t\t\tobligations"
#> + " 20 U.S. Government agency securities"
#> + "\t\t\t\t 22 Other partially insured or guaranteed "
#> + "\t\t\t\t\tobligation"
#> + " 31 General Municipal obligations"
#> + "\t\t\t\t 33 Industrial development revenue bonds"
#> + "\t\t\t\t 34 Other"
#> + " 32 Municipal Revenue Bonds"
#> + " 35 International and multilateral"
#> + " Development Bank obligations"
#> + " 40 Federal funds sold"
#> + " 41 Negotiable certificates of"
#> + " Deposit"
#> + " 43 Non-callable term Federal funds"
#> + " and Euro time deposits"
#> + " 50 Securities purchased under"
#> + " resale agreements"
#> + " 52 Money market instruments:"
#> + " commercial paper"
#> + " 60 Banker acceptances"
#> + " 62 Fully insured or guaranteed by "
#> + "\t\t\t\t\tU.S. Government – NEW TITLE "
#> + " 64 Non-Agency Mortgage securities"
#> + "\t\t\t\t 65 Commercial MBS"
#> + " 66 Agricultural MBS issued or "
#> + "\t\t\t\t\tguaranteed by Farmer MAC"
#> + " 68 Fully insured or guaranteed by US GSA"
#> + "\t\t\t\t 69 Securities partially insured or guaranteed by US Government or GSA"
#> + "\t\t\t\t 70 Other"
#> + " 80 Total"
#> + "\t\t\t\t 81 Domestic debt securities"
#> + "\t\t\t 82 Foreign debt securities"
#> + " 85 Diversified investment funds"
#> + " 90 Master Notes"
#> + " 95 Other structured securities –NEW TITLE"
#> + " 100 Pledged securities"
#> + " 141 Credit card receivables"
#> + "\t\t\t\t 142 Home equity loans"
#> + "\t\t\t\t 143 Auto Loans"
#> + "\t\t\t\t 144 Student Loans"
#> + "\t\t\t\t 145 Equipment loans"
#> + "\t\t\t\t 146 Manufactured housing loans"
#> + "\t\t\t\t 150 Securities subject to the 35% "
#> + "\t\t\t\t\tregulatory limit"
#> + "\t\t\t\t 151 Securities included in the "
#> + "\t\t\t\t\tliquidity reserve"
#> + "\t\t\t\t 152 Securities initially purchased "
#> + "\t\t\t\t\tfor the liquidity reserve, "
#> + "\t\t\t\t\tbut are no longer \t\t\t\t\teligible to be included in the liquidity reserve"
#> + "\t\t\t\t 153 Other securities that are not "
#> + "\t\t\t\t\tincluded in the liquidity reserve"
#> + "\t\t\t\t 154 Cash and securities in liquidity "
#> + "\t\t\t\t\treserve (fair value)"
#> + "\t\t\t\t 155 Cash and securities in liquidity "
#> + "\t\t\t\t\treserve, discounted in accordance with § \t\t\t\t\t615.5134"
#> + "\t\t\t\t 156 Principal portion of obligations maturing "
#> + "\t\t\t\t\twithin 90 days"
#> + "\t\t\t\t 157 Total number days liquidity "
#> " "
#> " ** BKVAL Numeric 0 Amortized cost of Marketable Investments"
#> " ** MKTVAL Numeric 0 Fair Value of Marketable Investments "
#>
#> $content_differences$D_RCF1.TXT
#> dir1[26:33] vs dir2[26:33]
#> " 140 Lease receivables"
#> " 145 Direct loans to associations"
#> " 150 Discounted loans to OFIs"
#> - "\t\t\t\t 152 Other loans"
#> + "\t\t\t\t 155 Other loans"
#> - " 155 Total"
#> + " 160 Total"
#> " ** ACCR Numeric 0 Accruing Loans"
#> " ** ACCRPDUE Numeric 0 Accruing 90 days or more past due"
#> " ** FRMREST Numeric 0 Formally restructured accruing"
#>
#> $content_differences$D_RCG.TXT
#> dir1[2:35] vs dir2[2:40]
#> " DATA DELIMITED BY COMMAS"
#> " "
#> " "
#> - "\t\t\t\t VARIABLE FIELD DEC. "
#> - "\t\t\t\t\t NAME TYPE POS. VARIABLE DESCRIPTION "
#> - "\t\t\t--------------- ------- ---- --------------------- "
#> - "\t\t\t\t\t SYSTEM Numeric 0 System Code \t \t "
#> - "\t\t\t\t\t DIST Numeric 0 District Code "
#> - "\t\t\t\t\t ASSOC Numeric 0 Association Code "
#> - "\t\t\t\t\t MONTH Numeric 0 Month of Report "
#> - "\t\t\t\t\t YEAR Numeric 0 Year of Report "
#> - "\t\t\t\t\t UNINUM Numeric 0 System, District, and Association "
#> - "\t\t\t\t\t\t\t\t\t\t\t codes concatenated"
#> - "\t\t\t\t AVACRLNS Numeric 0 Accrual loans, sales contracts, notes,"
#> - "\t\t\t\t\t\t\t\t\t\t\t and leases"
#> - "\t\t\t\t AVAIRLNS Numeric 0 Accrued interest receivable (loans)"
#> - "\t\t\t AVGOEARNASSETS Numeric 0 Other Interest-Earning Assets \t "
#> - "\t\t\t\t AVEARNAS Numeric 0 Total Interest-Earning Assets"
#> - "\t\t\t\t AVNONACB Numeric 0 Nonaccrual loans - Cash basis"
#> - "\t\t\t\t AVNONACO Numeric 0 Nonaccrual loans - Other "
#> - "\t\t\t\t AVAQPROP Numeric 0 Other property owned"
#> - "\t\t\t\t\tAVASSET Numeric 0 Total Assets "
#> - "\t\t\t\t AVSYSNTBDS Numeric 0 Systemwide notes and bonds"
#> - "\t\t\t\tAVNTPAYOFCI Numeric 0 Notes payable to other FCS institutions"
#> - "\t\t\t AVGOBEARLIABS Numeric 0 Other Interest-Bearing Liabilities"
#> - "\t\t\t\t AVBEARLI Numeric 0 Total Interest-Bearing Liabilities"
#> - "\t\t\t\t AVGLIABS Numeric 0 Total Liabilities "
#> - "\t\t\t\t\tAVNWRTH Numeric 0 Total net worth "
#> - "\t\t\tAvLoanLeaseHeld Numeric 0 Loans and leases held for sale"
#> - " AvgDailyInvDebtSecurities\t Numeric 0 Investments: Debt securities"
#> - " \t AvgDailyInvEquityFCSI Numeric 0 Investments: Equity investments in "
#> - "\t\t\t\t\t\t\t\t\t\t\tSystem institutions and Farmer Mac"
#> - " AvgDailyInvEquityNonFCSI\t Numeric 0 Investments: Equity investments in "
#> - "\t\t\t\t\t\t\t\t\t\t\tnon-System institutions"
#> + " VARIABLE FIELD DEC. "
#> + " NAME TYPE POS. VARIABLE DESCRIPTION "
#> + "--------------- ------- ---- --------------------- "
#> + " SYSTEM Numeric 0 System Code \t \t "
#> + " DIST Numeric 0 District Code "
#> + " ASSOC Numeric 0 Association Code "
#> + " MONTH Numeric 0 Month of Report "
#> + " YEAR Numeric 0 Year of Report "
#> + " UNINUM Numeric 0 System, District, and Association "
#> + " codes concatenated"
#> + " AVACRLNS Numeric 0 Accrual loans, sales contracts, notes,"
#> + " and leases"
#> + " AVAIRLNS Numeric 0 Accrued interest receivable (loans)"
#> + " AVMKTINV Numeric 0 Securities"
#> + " AVGOEARNASSETS Numeric 0 Other Interest-Earning Assets \t "
#> + " AVEARNAS Numeric 0 Total Interest-Earning Assets"
#> + " AVNONACB Numeric 0 Nonaccrual loans - Cash basis"
#> + " AVNONACO Numeric 0 Nonaccrual loans - Other "
#> + " AVGFR Numeric 0 Formally Restructured Loans "
#> + " AVDLNASSOC Numeric 0 Direct loans to associations"
#> + " AVNTRECOFCI Numeric 0 Notes receivable from other FCS"
#> + " institutions"
#> + " AVAQPROP Numeric 0 Other property owned"
#> + " AVRSKAS Numeric 0 Risk-adjusted assets"
#> + " AVASSET Numeric 0 Total Assets "
#> + " AVSYSNTBDS Numeric 0 Systemwide notes and bonds"
#> + " AVNTPAYOFCI Numeric 0 Notes payable to other FCS institutions"
#> + " AVGOBEARLIABS Numeric 0 Other Interest-Bearing Liabilities"
#> + " AVBEARLI Numeric 0 Total Interest-Bearing Liabilities"
#> + " AVGLIABS Numeric 0 Total Liabilities "
#> + " AVDIRLNBK Numeric 0 Notes payable/direct loan to district"
#> + " bank"
#> + " AVPRMCAP Numeric 0 Permanent capital"
#> + " AVNWRTH Numeric 0 Total net worth "
#> + " AVCORSUR Numeric 0 Core surplus"
#> + " AVTOTSUR Numeric 0 Total surplus "
#>
#> $content_differences$D_RCH.TXT
#> dir1[11:21] vs dir2[11:43]
#> " MONTH Numeric 0 Month of Report"
#> " YEAR Numeric 0 Year of Report"
#> " UNINUM Numeric 0 System, District, and Association "
#> - " codes concatenated "
#> - " ACNOCOMINC Numeric 0 Total accumulated other comprehensive"
#> - " UNREALGAIN Numeric 0\t Net unrealized gains (or losses) on securities"
#> - "\t\t\t\t\t\t\t\t available-for-sale \t\t\t\t"
#> - " OTHIMPSEC Numeric 0\t Non-credit related impairment on securities available-for-sale"
#> - " PENSIONADJ Numeric 0\t Minimum pension liability adjustments"
#> - " CASHHEDGEADJ Numeric 0\t Cash flow hedge adjustments"
#> - " OTHINCADJ Numeric 0\t Other comprehensive income adjustments"
#> + " codes concatenated"
#> + " STKP Numeric 0 Capital Stock - protected"
#> + " STKO Numeric 0 Capital Stock - other "
#> + " PARTCERTP Numeric 0 Participation Certificates - protected"
#> + " PARTCERTO Numeric 0 Participation Certificates - other"
#> + " PREFSTKFAC Numeric 0 Preferred Stock-FCSFAC"
#> + " PREFSTKO Numeric 0 Preferred Stock-Other"
#> + " PAIDIN Numeric 0 Paid-In Capital, etc."
#> + " CAPSTK Numeric 0 Total Capital Stock"
#> + " ALSURPP Numeric 0 Allocated Surplus-Protected"
#> + " ALSURPO Numeric 0 Allocated Surplus-Other"
#> + " EARNNW Numeric 0 Total Earned Surplus"
#> + " NETWRTH Numeric 0 Total Net Worth"
#> + " ACNOCOMINC Numeric 0 Total accumulated other comprehensive"
#> + " CAPSTKPUR Numeric 0 Capital Stock - Purchased"
#> + " CAPSTKALLOC Numeric 0 Capital Stock - Allocated"
#> + " PREFSTKPERP Numeric 0 Perpetual"
#> + " ALLOCEQOTH Numeric 0 Allocated equities allotted to others"
#> + " ALLOCEQNCS Numeric 0 Allocated equities included in core surplus"
#> + " UNRETERN Numeric 0 Unallocated retained earnings"
#> + " \t NQWNA Numeric 0 Nonqualified written notice of allocation - "
#> + " NQALSUR\t Numeric 0 Earned Surplus: Nonqualified Allocated Surplus\t\t\t "
#> + "\t\t\t\t\tunallocated"
#> + " UNREALGAIN Numeric 0\t Net unrealized losses (or gains) on securities \t\t\t\tavailable-for-sale that are not other-than \t\t\t\ttemporarily impaired"
#> + " OTHIMPSEC Numeric 0\t Other-than-temporarily impaired available-for-\t\t\t\tsale securities"
#> + " PENSIONADJ Numeric 0\t Minimum pension liability adjustments"
#> + " CASHHEDGEADJ Numeric 0\t Cash flow hedge adjustments"
#> + " OTHINCADJ Numeric 0\t Other comprehensive income adjustments"
#> + "\t\t\t\t \tIncome\t"
#> + ""
#>
#> $content_differences$D_RCO.TXT
#> dir1[16:22] vs dir2[16:21]
#> " 10 Loan participations: Purchased"
#> " 20 Loan participations: Sold"
#> " 30 Similar entity transactions: Acquired"
#> - "\t\t\t\t On Interest Held"
#> " 40 Similar entity transactions: Sold"
#> " 50 Lease interest purchases and sales:"
#> " Purchased"
#>
#> dir1[30:39] vs dir2[29:35]
#> " Purchased"
#> "\t\t\t\t 100 Participations in Notes Receivables:"
#> " Sold\t"
#> - "\t\t\t\t 110 Asset Purchases and Sales - Certain Pool Items:"
#> - "\t\t\t\t Purchased"
#> - "\t\t\t\t 120 Asset Purchases and Sales - Certain Pool Items:"
#> - " Sold"
#> + ""
#> " "
#> "** TRANSWFCI Numeric 0 Amortized cost"
#> "** TRANSWNONFCI Numeric 0 Fair Value"
#>
#> $content_differences$D_RI.TXT
#> dir1[29:36] vs dir2[29:36]
#> " bearing debt "
#> " TOTINTEXP Numeric 0 Total Interest Expense"
#> " NETINTY Numeric 0 Net Interest Income"
#> - " PROVLNS Numeric 0 Provisions for credit losses:"
#> + " PROVLNS Numeric 0 Provisions for Losses on Loans,Sales"
#> - "\t\t\t\t\t\t\t\t\tOn loans, sales contracts, notes, and leases"
#> + " Contracts,Notes,and Leases"
#> " PROVOTH Numeric 0 Provisions for Losses on Other Assets"
#> " PATDIV Numeric 0 Patronage,Dividends,etc.,from other"
#> " FC Institutions"
#>
#> dir1[63:73] vs dir2[64:67]
#> " (or loss(-))"
#> " COMPINC Numeric 0 Comprehensive income (or loss(-))"
#> " CASHFLOHEDGADJ Numeric 0 Cash flow hedge adjustments"
#> - " NONTEMPIMPAIR\t numeric 0 Non-credit impairment on securities available-for-sale\t"
#> - " \t\t\t\tincluded in earnings"
#> - " PATPAID\t Numeric 0 Patronage on Asset Purchases and Sales - Certain Pool Programs:"
#> - "\t\t\t Paid"
#> - " PATRECEIVED Numeric 0 Patronage on Asset Purchases and Sales - Certain Pool Programs:"
#> - "\t\t\t\tRecieved"
#> - "LossProvisionOBSExposure Numeric 0 Provisions for losses: On off-balance sheet exposures"
#> - "\tProvDebtSec Numeric\t0\tProvisions for credit losses: On debt securities (start collecting on March 2023)"
#> + " NONTEMPIMPAIRN\t numeric 0 Other-than-temporary impairments\t"
#>
#> $content_differences$D_RIB.TXT
#> dir1[30:38] vs dir2[30:33]
#> " GAINOTRAN Numeric 0 Gains on Other Transactions"
#> " LOSSOTRAN Numeric 0 Losses on Other Transactions"
#> " NETGLASSETS Numeric 0 Total Gains or Losses"
#> - " NETIMPAIRLOSS Numeric 0 Impairment on available-for-sale debt securities "
#> - "LoanLeaseSaleNetGain Numeric 0 Net gains (or losses(-)) on sales of "
#> - "\t\t\t\t loans and leases"
#> - " LoanLeaseSaleGain Numeric 0 Gains"
#> - " LoanLeaseSaleLoss Numeric 0 Losses"
#> - " "
#> + " NETIMPAIRLOSs Numeric 0 Net other-than-temporary impairment losses \t"
#>
#> $content_differences$D_RID.TXT
#> dir1 vs dir2
#> - "\t FILE LAYOUT FOR SCHEDULE RI-D CHANGES IN NET WORTH"
#> + " FILE LAYOUT FOR SCHEDULE RI-D CHANGES IN NET WORTH"
#> - "\t DATA DELIMITED BY COMMAS"
#> + " DATA DELIMITED BY COMMAS"
#> " "
#> " "
#> - "\t VARIABLE FIELD DEC. "
#> + " VARIABLE FIELD DEC. "
#> - "\t NAME TYPE POS. VARIABLE DESCRIPTION"
#> + " NAME TYPE POS. VARIABLE DESCRIPTION"
#> - "\t --------------- ------- ---- --------------------------------------"
#> + " --------------- ------- ---- --------------------------------------"
#> - " \t SYSTEM Numeric 0 System Code"
#> + " SYSTEM Numeric 0 System Code"
#> - "\t DIST Numeric 0 District Code"
#> + " DIST Numeric 0 District Code"
#> - "\t ASSOC Numeric 0 Association Code"
#> + " ASSOC Numeric 0 Association Code"
#> - "\t MONTH Numeric 0 Month of Report"
#> + " MONTH Numeric 0 Month of Report"
#> - "\t YEAR Numeric 0 Year of Report"
#> + " YEAR Numeric 0 Year of Report"
#> - "\t UNINUM Numeric 0 System, District, and Association "
#> + " UNINUM Numeric 0 System, District, and Association "
#> " codes concatenated"
#> - "\t ** CAP_CODE Numeric 0 Capital Stock Code: "
#> - "\t 10 Beginning balance"
#> - "\t 25 Prior Period & Accounting Adjustments"
#> - "\t 35 Net Income"
#> - "\t 45 Other Comprehensive Income"
#> - " \t 80 Patronage Distributions"
#> - " \t \t 70 Dividends"
#> - " \t 75 Stock Issued"
#> - " \t 85 Stock Retired"
#> - " \t 95 Paid-in Capital Adjustments"
#> - " \t 105 Allocated Equity Retired"
#> - " \t 120 Other"
#> - "\t 130 Ending balance"
#> - " ** CapStkPurch Numeric 0 Capital Stock:"
#> - "\t\t\t\t\t Purchased"
#> - " ** CAPSTKALLOC Numeric 0 Capital Stock:"
#> - "\t\t\t\t\t Allocated"
#> - " ** PREFSTKPERP Numeric 0 Perpetual Preferred Stock"
#> - "\t\t\t\t\t Noncumulative"
#> - " ** PREFSTKO Numeric 0 Perpetual Preferred Stock"
#> - "\t\t\t\t\t Other"
#> - " ** \t PAIDIN Numeric 0 Paid-In Capital"
#> - " ** \t ALSUR Numeric 0 Allocated Surplus:"
#> - "\t\t\t\t\t Qualified"
#> - " ** NQASSubj2Retire Numeric 0 Allocated Surplus:"
#> - "\t\t\t\t\t Nonqualified Subject To Retirement"
#> - " ** NQASNotSubj2Retire Numeric 0 Allocated Surplus:"
#> - "\t\t\t\t\t Nonqualified Not Subject To Retirement"
#> - " ** UNRETERN Numeric 0 Unallocated Retained Earnings"
#> - " ** ACNOCOMINC Numeric 0 Accumulated other comprehensive income (AOCI)"
#> - " **\t TOTNW Numeric 0 Total Net Worth"
#> - ""
#> + " ** CAP_CODE Numeric 0 Capital Stock Code: "
#> + " 10 Beginning balance"
#> + " 20 Prior quarter adjustments"
#> + " 30 Amended beginning balance"
#> + " 40 Accum. adjustments acctg. change"
#> + " 50 Prior year's adj."
#> + " 60 Net income"
#> + " 70 Dividents"
#> + " 80 Patronage dist."
#> + " 90 Other income transfers"
#> + " 100 Retirements of cap. stock, part."
#> + " cert. and surplus allocated"
#> + " 110 Issuance of cap. stk. and part."
#> + " cert."
#> + " 115 Issued pref. stk."
#> + " 117 Retired pref. stk."
#> + " 120 Other"
#> + " 130 Ending balance"
#> + " ** CAP Numeric 0 Capital Stock and Participation"
#> + " Certificates"
#> + " ** PAIDIN Numeric 0 Paid-In Capital"
#> + " ** ALSUR Numeric 0 Surplus Allocated"
#> + " ** SURES Numeric 0 Surplus Reserve"
#> + " ** UALSUR Numeric 0 Earned Surplus Unallocated"
#> + " ** TOTNW Numeric 0 Total Net Worth"
#> + " ** NONALSUR Numeric 0 Nonqualified allocated surplus"
#> + " ** OTHCOMPINCOME Numeric 0 Accumulated Other Comprehensive Income"
#> + " "
#> " "
#> " ** NOTE: THE RECORD CONTAINS MULTIPLE OCCURANCES OF THESE"
#> " VARIABLES. THERE IS ONE OCCURENCE FOR EACH CAP_CODE VALUE."
#>
#>
# }