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Biznes · 26.08.2026Aktualizacja: 21.10.2026 · 1 min czytania

Kategorie wydajności pożyczek i sprawozdanie finansowe

Automatyczne tłumaczenie lokalne · Oryginalny język źródła

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Administracja Kredytów Rolniczych (FCA, my lub nasze) zmienia nasze kategorie wydajności pożyczek regulacyjnych wysokiego ryzyka poprzez usunięcie "Formally restructured loans (TDR)," znanych również jako niepokojące restrukturyzacje zadłużenia. W 2022 roku zmiany w ogólnie akceptowanych zasadach rachunkowości (GAAP) eliminowały wskazówki rachunkowskie dla TDR, zwiększone wymagania dotyczące ujawniania informacji o niektórych refinansowaniach kredytów i restrukturyzacji przeprowadzonych, gdy kredytobiorca doświadcza trudności finansowych oraz zmieniły istniejące wymaganie dotyczące uwaga rek

Oryginalny język źródła: Federal Register — Farm Credit AdministrationOtwórz oryginalny komunikat →

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Biznes · 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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Biznes · 6.09.2024

Loans to Similar Entities

The Farm Credit Administration (FCA, our, or we) issues this advanced notice of proposed rulemaking (ANPRM), so interested members of the public may have the opportunity to provide input on how FCA should amend pivotal aspects of its similar entity lending regulations. More specifically, we are focusing on whether and how these regulations could better implement statutory provisions requiring similar entities to engage in activities that are "functionally similar" to the activities of eligible borrowers. We also seek comments about how FCA can ensure that our similar entity regulations are more closely aligned with the Farm Credit System's (FCS or System) statutory mission to serve agriculture, aquaculture, and specific activities in rural America. Additionally, we request comments pertaining to the determination of whether an entity, or entities within a corporate family can simultaneously qualify as both an eligible borrower and similar entity, as well as on the use of "other extensions of credit" and "other technical and financial assistance" within the similar entity lending authority. We intend to use the comments that we receive from this ANPRM to craft a proposed rule to enh

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