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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.
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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 |