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Return to Comments
Loan Performance Categories and Financial Reporting
Type: Regulation
Federal Register Document Type: Proposed
Description:
Rulemaking needed to amend FCA regulations by removing formally restructured loans (TDRs) as a high-risk loan performance category at 12 CFR § 621.6(b) due to changes in GAAP and to emphasize the requirement to follow GAAP regarding disclosures of modifications made to borrowers experiencing financial difficulty and vintage disclosures.


Text of Comment Letter

Good morning,

 

Please find attached Farm Credit Bank of Texas’ comment letter to the Proposed Rule, Loan Performance Categories and Financial Reporting.

 

It would be appreciated if you could confirm that you have received the same by reply email.

 

If you have any questions, please do not hesitate to contact me.

 

Thank you,

 

Jason Fischer
Associate General Counsel


C: 512-760-0251

        

 

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