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Rolnictwo i finanse · 14.03.2006

Organization; Definitions; Disclosure to Shareholders; Accounting and Reporting Requirements; Regulatory Accounting Practices; Title IV Conservators, Receivers, and Voluntary Liquidations; and Disclosure to Investors in System-Wide and Consolidated Bank Debt Obligations of the Farm Credit System

The Farm Credit Administration (FCA, we, or our) is proposing to amend our disclosure and reporting regulations for Farm Credit System (System) institutions by clarifying and enhancing existing disclosures and reporting to System shareholders and investors. The rule would provide "real time" disclosures to shareholders, investors, and the public by accelerating the time period for filing annual and quarterly reports. The Federal Farm Credit Banks Funding Corporation (Funding Corporation) would have to adopt policies and procedures for issuing interim reports, improving the timely and accurate distribution of System-wide financial information. The proposed rule would also enhance financial accuracy certifications in periodic reports for all System institutions, requiring the Funding Corporation and larger System institutions (with over $500 million in assets) to review and report on internal controls. Further, the proposed rule would create a regulatory section on the independence of external auditors, adding restrictions on non-audit services and conflicts of interest, as well as requiring auditor rotation.

Source: Federal Register — Farm Credit AdministrationOpen original release →
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Rolnictwo i finanse · 8/26/2026

Loan Performance Categories and Financial Reporting

The Farm Credit Administration (FCA, we, or our) amends 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. This final rule removes TDRs from our regulatory loan performance categories to reflect changes in GAAP. Because FCA regulations require Farm Credit System (System) institutions to prepare financial statements and reports in accordance with GAAP, retaining TDRs as a regulatory loan performance category is no longer consistent with current accounting standards. In addition to making conforming technical changes, the rule also makes minor technical and organizational revisions to ensure internal consistency within the regulation. In addition, FCA determined that no regulatory amendments are necessary to implement GAAP's enhanced disclosure requi

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Rolnictwo i finanse · 6/3/2026

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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Rolnictwo i finanse · 4/23/2026

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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Rolnictwo i finanse · 4/3/2026

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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Rolnictwo i finanse · 2/27/2026

Permanent Capital Revisions

The Farm Credit Administration (FCA or we) requests comments on a proposed rule for Farm Credit System (System) banks and associations that would reduce the burden of calculating permanent capital and minimize potential confusion about its use in evaluating the safety and soundness of System institutions. Specifically, the proposed rule would remove references to permanent capital in shareholder and investor reporting regulations as well as in certain other regulations. It would also simplify the calculation of the permanent capital ratio and make other clarifications, corrections, and updates to capital-related regulations.

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