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FCA RIN: 3052-AD63 Publication ID: Fall 2024 
Title: Elimination of Troubled Debt Restructuring Accounting and Incorporation of New Disclosures for Borrowers Experiencing Financial Difficulty 
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.

 

 

 
Agency: Farm Credit Administration(FCA)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 12 CFR 620    12 CFR 621   
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