Rolnictwo i finanse · 05/12/2025

Farm Credit Administration Proposes Changes to Loan Performance Categories

The Farm Credit Administration is proposing to remove 'Formally restructured loans (TDR)' from its regulatory high-risk loan performance categories, citing changes in Generally Accepted Accounting Principles (GAAP) that eliminated accounting guidance for TDRs and enhanced disclosure requirements for certain loan refinancings and restructurings.