Annual Report 2015 | Page 8

MANAGEMENT’S DISCUSSION AND ANALYSIS FCS Financial, ACA The following commentary reviews the consolidated financial condition and consolidated results of operations of FCS Financial, ACA (the Association) and its subsidiaries, FCS Financial, FLCA and FCS Financial, PCA (subsidiaries) and provides additional specific information. The accompanying Consolidated Financial Statements and Notes to the Consolidated Financial Statements also contain important information about our financial condition and results of operations. The Farm Credit System (Sy