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| FCA | RIN: 3052-AD63 | Publication ID: Spring 2025 |
| Title: Elimination of Troubled Debt Restructuring Accounting and Incorporation of New Disclosures for Borrowers Experiencing Financial Difficulty | |
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Abstract:
This rulemaking would amend FCA regulations by removing "Formally restructured loans" also known as troubled debt restructurings (TDR), as a loan performance category due to changes in generally-accepted accounting principles (GAAP). This rulemaking would also consider disclosures for loan modifications to borrowers experiencing financial difficulty.
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| Agency: Farm Credit Administration(FCA) | Priority: Substantive, Nonsignificant |
| RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
| Major: No | Unfunded Mandates: No |
| EO 14192 Designation: Deregulatory | |
| CFR Citation: 12 CFR 620 12 CFR 621 | |
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