regtext

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 afternoon,

Thank you for the opportunity to respond to the Request for Comment on the Farm Credit Administration's proposed rule on Loan Performance Categories and Financial Reporting published in the Federal Register on December 5, 2025 (90 FR 56066); please see the attached for Farm Credit Mid-America's comment letter in response to this Request for Comment.

Thank you,

Adam Wetherington

Adam Wetherington
Senior Counsel | Adam.Wetherington@fcma.com
12501 Lakefront Place
Louisville, KY 40299
T 502-420-3807 F 502-420-3507

Internal 53807 | fcma.com

This communication is intended for the exclusive use of the addressee(s). It may contain information that is privileged, confidential and/or protected from disclosure, and that may be subject to the Electronic Communications Privacy Act of 1986, as amended. If you are not the intended recipient, any review, dissemination, distribution or copying of the communication is strictly prohibited. Please notify us immediately by telephone and/or reply e-mail and destroy this message and attachments. Farm Credit Mid-America, ACA

Attachments:

FCMA Comment Letter - Loan Performance Categories and Financial Reporting (Final).pdf