Annual Report 2015 | Page 5

FCS Financial, ACA TABLE OF CONTENTS MESSAGE FROM THE CHAIRPERSON OF THE BOARD AND CHIEF EXECUTIVE OFFICER ............................................................ 2 CONSOLIDATED FIVE-YEAR SUMMARY OF SELECTED FINANCIAL DATA ........................................................................................ 3 MANAGEMENT’S DISCUSSION AND ANALYSIS .................................................................................................................................... 4 REPORT OF MANAGEMENT .................................................................................................................................................................. 11 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING ................................................................................................. 12 REPORT OF AUDIT COMMITTEE .......................................................................................................................................................... 13 INDEPENDENT AUDITOR'S REPORT .................................................................................................................................................... 14 CONSOLIDATED FINANCIAL STATEMENTS ........................................................................................................................................ 15 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS ..................................................................................................................... 19 DISCLOSURE INFORMATION REQUIRED BY REGULATIONS ............................................................................................................ 36 YOUNG, BEGINNING, AND SMALL FARMERS AND RANCHERS ....................................................................................................... 41 FUNDS HELD PROGRAM ...................................................................................................................................................................... 42 AgriBank, FCB’s (AgriBank) financial condition and results of operations materially impact members' investment in FCS Financial, ACA. To request free copies of the AgriBank and combined AgriBank and affiliated Associations’ financial reports contact us at: FCS Financial, ACA 1934 East Miller Street Jefferson City, MO 65101 (573) 635-7956 www.myfcsfinancial.com [email protected] AgriBank, FCB th 30 East 7 Street, Suite 1600 St. Paul, MN 55101 (651) 282-8800 www.agribank.com [email protected] Our Annual Report is available on our website no later than 75 days after the end of the calendar year and members are provided a copy of such report no later than 90 days after the end of the calendar year. The Quarterly Reports are available on our website no later than 40 days after the end of each calendar quarter. To request free copies of our Annual or Quarterly Reports contact us as stated above. 1