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Entreprise · 06/03/20261 min de lecture

Organization, Loan Policies and Operations, Disclosure to Shareholders, Nondiscrimination in Lending, Capital Adequacy of System Institutions, Disclosure to Investors

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Résumé

The Farm Credit Administration (FCA, Agency, or we) is publishing the effective date of the final rule correcting citations and making other technical updates and corrections throughout its regulations.

Langue originale de la source: Federal Register — Farm Credit AdministrationOuvrir le communiqué original →

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Entreprise · 26/08/2026

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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Entreprise · 03/04/2026

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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Entreprise · 23/04/2026

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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Entreprise · 27/12/2023

Loan Policies and Operations

The Farm Credit Administration (FCA, we, or our) is amending regulations governing young, beginning, and small farmers and ranchers (YBS). The final rule clarifies the responsibilities of funding banks in the review and approval of direct lender association YBS programs, strengthens funding bank internal controls, and bolsters YBS business planning.

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