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Geschäft · 26.8.2026Aktualisiert: 22.10.2026 · 1 Min. Lesezeit

Kategorien der Darlehen und Finanzberichterstattung

Lokale automatische Übersetzung · Originalsprache der Quelle

Zusammenfassung

Die Farm Credit Administration (FCA, wir oder unsere) ändert unsere regulatorischen Kreditleistungskategorien durch die Aufhebung von "Formal umstrukturierten Krediten (TDR), auch bekannt als gestörte Schuldenreestrukturierungen". Im Jahr 2022 wurden Änderungen der allgemein akzeptierten Rechnungslegungsgrundsätze (GAAP) zur Abhebung der Buchhaltungsanleitung für TDRs, verstärkten Offenlegungsanforderungen an bestimmte Darlehenrefinanzierungen und Umstrukturierungen, die durchgeführt werden, wenn ein Kreditnehmer finanzielle Schwierigkeiten hat, und veränderten bestehende Vintage-Jahres-Offenlegungskriterien für öffentliche Unternehmen. Diese letzte Regel entfernt

Originalsprache der Quelle: Federal Register — Farm Credit AdministrationOriginalquelle öffnen →

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Geschäft · 5.12.2025

Loan Performance Categories and Financial Reporting

The Farm Credit Administration (FCA, we, or our) proposes to amend our regulatory high-risk loan performance categories by removing "Formally restructured loans (TDR)," also known as troubled debt restructurings. In 2022, changes in generally accepted accounting principles (GAAP) eliminated the accounting guidance for TDRs, enhanced disclosure requirements for certain loan refinancings and restructurings undertaken when a borrower is experiencing financial difficulty and changed existing vintage year disclosure requirements for public business entities. We propose removing TDRs from our regulatory loan performance categories to reflect changes in GAAP. Further, we seek comments on our determination no regulatory changes are needed for the enhanced disclosures related to loan refinancings and restructurings or the amended vintage year disclosure requirements, as these disclosures are already required under applicable GAAP. Additionally, comments are requested on retaining the "90 days past due still accruing interest" loan performance category.

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Geschäft · 3.3.2025

Statement on Regulatory Burden

This document is part of the Farm Credit Administration's (FCA, our, or we) initiative to reduce regulatory burden for Farm Credit System (FCS or System) institutions, including the Federal Agricultural Mortgage Corporation (Farmer Mac). Several System institutions responded to our 2022 request for comments by identifying regulations they considered unnecessary, unduly burdensome or costly, duplicative of other requirements, outmoded, insufficient, ineffective, or not based on law, and this document responds to those comments.

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Geschäft · 3.6.2026

Privacy Act of 1974; System of Records

Pursuant to the provisions of the Privacy Act of 1974, as amended (5 U.S.C. 552a), notice is given that the Farm Credit Administration (FCA or Agency) is modifying language under the Policies and Practices for Storage of Records and the Administrative, Technical, and Physical Safeguards sections for the systems of records identified in the list below. The amended sections outlined in this notice reflect non-substantive changes to existing FCA SORNs. The changes to the Policies and Practices for Storage of Records and the Administrative, Technical, and Physical Safeguards sections of the included SORNs reflect FCA's transition from legacy paper records to electronic records in accordance with guidance provided by the National Archives and Records Administration. Transitioning from paper to electronic records in the referenced systems of records does not modify or otherwise impact "the process by which individuals can exercise their rights under the statute" or "create substantially greater access to" information in the systems. However, in the interest of transparency, the Agency is providing notice of these changes to the included systems of records.

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Geschäft · 23.4.2026

Assessment and Apportionment of Administrative Expenses

The Farm Credit Administration (FCA, we, or Agency) seeks comments on this proposed rule to amend the regulations that implement provisions of the Act relating to assessments. The Farm Credit Act of 1971, as amended (Act) requires FCA to apportion the amount of the assessments among the System institutions on a basis that the agency determines to be equitable. We propose to revise the assessment formula to account for the size and structure of the System as it exists today and to bring the assessment formula closer to the degree of proportionality that existed when the rule became effective. The proposed changes would reapportion the total assessment among individual System banks and associations to further support cooperative and System principles. The proposed changes impact FCA's current assessment of System banks and associations and do not impact FCA's assessment of other System and non-System entities outlined in Part 607. The proposed changes also do not impact FCA's annual administrative expenses or budget.

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Geschäft · 3.4.2026

General Provisions

The Farm Credit Administration (FCA, Agency, or we) is publishing the effective date of the final rule amending FCA's business planning requirements to comply with Executive Order 14219.

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