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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.

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