Loan Policies and Operations; Title IV Conservators, Receivers, and Voluntary Liquidation

Negócios · 26/08/2026

Finanças e serviços de crédito

A 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. Em 2022, changes in generally accepted accounting principles (GAAP) eliminou a guidance of accounting for TDRs, enhanced disclosure requirements for certain loan refinances and restructuring undertaken when a borrower is experiencing financial difficulty and changed existing vintage year disclosures requirements for public business entities. This final rule removes TDR's from our regulatório performance loan categories to reflect changes in GAAP. Because FCA regulations require Sy Credit Farm Credit