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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 12 - Banks and Banking |
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Chapter VI - Farm Credit Administration |
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SubChapter B - Farm Credit System |
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Part 621 - Accounting and Reporting Requirements |
| Subpart A - Purpose and Definitions |
| § 621.1 - Purpose and applicability. |
| § 621.2 - Definitions. |
| Subpart B - General Rules |
| § 621.3 - Application of generally accepted accounting principles. |
| § 621.4 - Audit by qualified public accountant. |
| § 621.5 - Accounting for the allowance for credit losses and chargeoffs. |
| Subpart C - Loan Performance and Valuation Assessment |
| § 621.6 - Categorizing high-risk loans and other property owned. |
| § 621.7 - Rule of aggregation. |
| § 621.8 - Application of payments and income recognition on nonaccrual loans. |
| § 621.9 - Reinstatement to accrual status. |
| § 621.10 - Monitoring of performance categories and other property owned. |
| Subpart D - -Reports of Condition and Performance and Accounts and Exposures |
| § 621.12 - Reports of condition and performance. |
| § 621.13 - Content and standards - general rules. |
| § 621.14 - Certification of correctness. |
| § 621.15 - Reports of accounts and exposures. |
| Subpart E - Auditor Independence |
| § 621.20 - Form and content. |
| § 621.30 - General. |
| § 621.31 - Non-audit services. |
| § 621.32 - Conflicts of interest and rotation. |