United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2009_register executive 2009-06-17 article Rules and Regulations D09002ee1c8066537 D09002ee1c806665f United States Farm Credit Administration originator org United States Government Agency or Subagency The Farm Credit Administration (FCA, we, or our) issues this final rule amending FCA's regulations related to disclosure and reporting practices of Farm Credit System (System) institutions. This rule updates references to accounting terminology, streamlines requirements for filing quarterly reports and the content of the annual report to shareholders, and updates the requirements for maintaining an allowance for loan losses. The amendments ensure that FCA regulations are consistent with System structural changes and are updated to include changes to accounting and reporting standards. 74 FR 28597 https://www.govinfo.gov/app/details/FR-2009-06-17/E9-14255 E9-14255 FR17JN09-2 RIN 3052-AC35 6705-01-P https://www.govinfo.gov/app/details/FR-2009-06-17/E9-14255 https://www.govinfo.gov/content/pkg/FR-2009-06-17/html/E9-14255.htm https://www.govinfo.gov/content/pkg/FR-2009-06-17/pdf/E9-14255.pdf Accounting Agriculture Banks Banking Reporting and Recordkeeping Requirements Rural Areas 4 p. 28597 28600 74 FR 28597 Title 12 Part 619 12 CFR Part 619 Title 12 Part 620 12 CFR Part 620 Title 12 Part 621 12 CFR Part 621 RIN 3052-AC35 Definitions; Disclosure to Shareholders; Accounting and Reporting Requirements; Disclosure and Accounting Requirements; Federal Register Vol. 74, Issue RULE E9-14255 FARM CREDIT ADMINISTRATION 6705-01-P E9-14255 Final rule.

The Farm Credit Administration (FCA, we, or our) issues this final rule amending FCA's regulations related to disclosure and reporting practices of Farm Credit System (System) institutions. This rule updates references to accounting terminology, streamlines requirements for filing quarterly reports and the content of the annual report to shareholders, and updates the requirements for maintaining an allowance for loan losses. The amendments ensure that FCA regulations are consistent with System structural changes and are updated to include changes to accounting and reporting standards.

Effective Date: This regulation will be effective 30 days after publication in the Federal Register during which either or both Houses of Congress are in session. We will publish a notice of the effective date in the Federal Register. Thomas R. Risdal, Senior Policy Analyst, Office of Regulatory Policy, Farm Credit Administration, McLean, VA 22102-5090, (703) 883-4498, TTY (703) 883-4434, or Robert Taylor, Attorney, Office of General Counsel, Farm Credit Administration, McLean, VA 22102-5090, (703) 883-4020, TTY (703) 883- 4020. Accounting Agriculture Banks Banking Reporting and Recordkeeping Requirements Rural Areas Definitions; Disclosure to Shareholders; Accounting and Reporting Requirements; Disclosure and Accounting Requirements , Vol. 74, no. 115 Office of the Federal Register, National Archives and Records Administration 2009-06-17 continuing daily deposited born digital 282 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2009-06-17 P0b002ee18002188e 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:FR17JN09 https://www.govinfo.gov/app/details/FR-2009-06-17 https://www.govinfo.gov/content/pkg/FR-2009-06-17/pdf/FR-2009-06-17.pdf https://www.govinfo.gov/content/pkg/FR-2009-06-17/xml/FR-2009-06-17.xml fdlp 28591 28862 DGPO 2009-06-17 2024-06-04 FR-2009-06-17 machine generated eng FR FR-2009-06-17 74 115