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2012-05-31
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Loan Workouts and Nonaccrual Policy, and Regulatory Reporting of Troubled Debt Restructured Loans
Rules and Regulations
D09002ee1bdcb983f
D09002ee1bdcb9913
United States
National Credit Union Administration
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United States Government Agency or Subagency
NCUA is amending its regulations to require federally insured credit unions (FICUs) to maintain written policies that address the management of loan workout arrangements and nonaccrual policies for loans, consistent with industry practice or Federal Financial Institutions Examination Council (FFIEC) requirements. The final rule includes guidelines, set forth as an interpretive ruling and policy statement (IRPS) and incorporated as an appendix to the rule, that will assist FICUs in complying with the rule, including the regulatory reporting of troubled debt restructured loans (TDR loans or TDRs) in FICU Call Reports.
77 FR 31993
https://www.govinfo.gov/app/details/FR-2012-05-31/2012-13214
2012-13214
fr31my12-3
RIN 3133-AE01
7535-01-P
https://www.govinfo.gov/app/details/FR-2012-05-31/2012-13214
https://www.govinfo.gov/content/pkg/FR-2012-05-31/html/2012-13214.htm
https://www.govinfo.gov/content/pkg/FR-2012-05-31/pdf/2012-13214.pdf
Credit Unions
Reporting and Recordkeeping Requirements
12 p.
31993
32004
77 FR 31993
Code of Federal Regulations
Title 12 Part 741
12 CFR Part 741
Regulation Identification Number 3133-AE01
RIN 3133-AE01
Loan Workouts and Nonaccrual Policy, and Regulatory Reporting of Troubled Debt Restructured Loans; Federal Register Vol. 77, Issue
RULE
2012-13214
NATIONAL CREDIT UNION ADMINISTRATION
2012-07-02
2012-10-01
7535-01-P
2012-13214
Final rule; limited extension of compliance date for certain requirements.
NCUA is amending its regulations to require federally insured credit unions (FICUs) to maintain written policies that address the management of loan workout arrangements and nonaccrual policies for loans, consistent with industry practice or Federal Financial Institutions Examination Council (FFIEC) requirements. The final rule includes guidelines, set forth as an interpretive ruling and policy statement (IRPS) and incorporated as an appendix to the rule, that will assist FICUs in complying with the rule, including the regulatory reporting of troubled debt restructured loans (TDR loans or TDRs) in FICU Call Reports.
The effective date for this rule is July 2, 2012. The compliance date is extended to October 1, 2012 for the rule's requirements to adopt written policies addressing loan workouts and nonaccrual practices and to December 31, 2012 to collect nonaccrual status data.
Director of Supervision Matthew J. Biliouris and Chief Accountant Karen Kelbly, Office of Examination and
Credit Unions
Reporting and Recordkeeping Requirements
Loan Workouts and Nonaccrual Policy, and Regulatory Reporting of Troubled Debt Restructured Loans
,
http://www.fdic.gov
http://www.makinghomeaffordable.gov/pages/default.aspx
http://www.ncua.gov
Federal Register
Vol. 77, no. 105
Office of the Federal Register, National Archives and Records Administration
2012-05-31
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425 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2012-05-31
P0b002ee18280c82a
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr31my12
https://www.govinfo.gov/app/details/FR-2012-05-31
https://www.govinfo.gov/content/pkg/FR-2012-05-31/pdf/FR-2012-05-31.pdf
https://www.govinfo.gov/content/pkg/FR-2012-05-31/xml/FR-2012-05-31.xml
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2012-05-31
2023-04-30
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FR
FR-2012-05-31
77
105