12 CFR Part 621
PART 621—ACCOUNTING AND REPORTING REQUIREMENTS
- PART 621—ACCOUNTING AND REPORTING REQUIREMENTS
- Chapter VI—Farm Credit Administration › Subchapter B—Farm Credit System
- Subpart A—Purpose and Definitions
- § 621.1 Purpose and applicability.
- § 621.2 Definitions.
- Subpart B—General Rules
- § 621.3 Application of generally accepted accounting principles.
- § 621.4 Audit by qualified public accountant.
- § 621.5 Accounting for the allowance for credit losses and chargeoffs.
- Subpart C—Loan Performance and Valuation Assessment
- § 621.6 Categorizing high-risk loans and other property owned.
- § 621.7 Rule of aggregation.
- § 621.8 Application of payments and income recognition on nonaccrual loans.
- § 621.9 Reinstatement to accrual status.
- § 621.10 Monitoring of performance categories and other property owned.
- Subpart D—-Reports of Condition and Performance and Accounts and Exposures
- § 621.12 Reports of condition and performance.
- § 621.13 Content and standards—general rules.
- § 621.14 Certification of correctness.
- § 621.15 Reports of accounts and exposures.
- Subpart E—Auditor Independence
- § 621.30 General.
- § 621.31 Non-audit services.
- § 621.32 Conflicts of interest and rotation.
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