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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

On behalf of the Farm Credit System, I am submitting the attached comment letter.

 

Thank you

Karen

 

 

Karen R. Brenner

Managing Director & CFO –

  Financial Management Division

kbrenner@farmcreditfunding.com

101 Hudson Street, Suite 3505

V(201)200-8081  C(201)739-1030

 

 

************** N O T I C E **************
The information contained in this transmission is intended for the exclusive use of the addressee(s) and may contain information that is privileged, confidential, and/or protected from disclosure. If you are not the intended recipient, do not disseminate, distribute or copy this communication. If you have received this transmission in error, please immediately reply to the sender and then delete it. Thank you for your compliance.

Attachments: