Annual Report 2018 - Page 3

TABLE OF CONTENTS FCS Financial, ACA MESSAGE FROM THE CHAIRPERSON OF THE BOARD AND CHIEF EXECUTIVE OFFICER ............................................................ 1 CONSOLIDATED FIVE-YEAR SUMMARY OF SELECTED FINANCIAL DATA ........................................................................................ 2 MANAGEMENT’S DISCUSSION AND ANALYSIS .................................................................................................................................... 3 REPORT OF MANAGEMENT .................................................................................................................................................................. 10 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING ................................................................................................. 11 REPORT OF AUDIT COMMITTEE .......................................................................................................................................................... 12 REPORT OF INDEPENDENT AUDITORS .............................................................................................................................................. 13 CONSOLIDATED FINANCIAL STATEMENTS ........................................................................................................................................ 14 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS ..................................................................................................................... 18 DISCLOSURE INFORMATION REQUIRED BY REGULATIONS ............................................................................................................ 34 YOUNG, BEGINNING, AND SMALL FARMERS AND RANCHERS ....................................................................................................... 39 FUNDS HELD PROGRAM ....................................................................................................................................................................... 40