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비즈니스 · 2023. 12. 11.1 분 읽기

Cyber Risk Management

로컬 자동 번역 · 원본 출처 언어

요약

The Farm Credit Administration (FCA, we, or our) rescinds and revises its regulations to reflect developments in cyber risk and continuously evolving business practices. We rename the regulations "Cyber Risk Management." The final rule requires each Farm Credit System (System or FCS) institution to implement a comprehensive, written cyber risk management program consistent with the size, risk profile, and complexity of the institution's operations.

원본 출처 언어: Federal Register — Farm Credit Administration원문 발표 열기 →

관련 인사이트

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6

비즈니스 · 2022. 7. 28.

Cyber Risk Management

The Farm Credit Administration (FCA, we, our, or Agency) proposes to rescind and revise our regulations to reflect developments in cyber risk and continuously evolving business practices concerning electronic business (E-business) and to rename the regulations "Cyber Risk Management".

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비즈니스 · 2026. 8. 26.

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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비즈니스 · 2026. 4. 23.

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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비즈니스 · 2024. 11. 29.

Internal Control Over Financial Reporting

The Farm Credit Administration (FCA, we, or Agency) is seeking comments on this proposed rule to amend the reporting regulations to require Farm Credit System (System) associations that meet certain asset thresholds or conditions, as well as all System banks, to obtain annual attestation reports from their external auditors that express an opinion on the effectiveness of internal control over financial reporting (ICFR), are made in accordance with generally accepted auditing standards (GAAS) as promulgated by the American Institute for Certified Public Accountants ("AICPA") or the Public Company Accounting Oversight Board's ("PCAOB") auditing standards, and accompany management's assessment and be included with the System Institution's annual report (these attestation reports are hereinafter referred to as "Attestation Reports"). The proposed rule would also require Attestation Reports obtained by the Federal Farm Credit Banks Funding Corporation (Funding Corporation) be made in accordance with GAAS.

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